Case Law Details
Case Name : Nirmal Uppal Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1954/Del/2022
Date of Judgement/Order : 03/05/2023
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Delhi
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Nirmal Uppal Vs DCIT (ITAT Delhi)
ITAT Delhi held that addition based on some dummy name without incriminating material reflecting name of the assessee is unjustified.
Facts- The search and seizure operation was conducted in the Jindal Bullion Ltd. (JBL) G
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