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Addition Based Solely on Husband’s Statement During Survey u/s 133A Unsustainable: ITAT Guwahati

Case Law Details

Case Name : Supriya Roy Vs ITO (ITAT Guwahati)
Related Assessment Year : 2018-2019
Courts : All ITAT ITAT Guwahati
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Supriya Roy Vs ITO (ITAT Guwahati)

Addition Based Solely on Statement of Employee (Husband) During Survey u/s 133A Unsustainable; Entire Addition Deleted – ITAT Guwahati

The ITAT Guwahati allowed the assessee’s appeal for AY 2018-19 & deleted additions made on the basis of statement recorded during survey u/s 133A, holding that such additions were legally unsustainable.

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Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 4558
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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