Case Law Details
Case Name : DCIT Vs NRVS Steels Ltd. (ITAT Raipur)
Appeal Number : IT(SS)A No. 11 & 12/RPR/2022
Date of Judgement/Order : 16/08/2024
Related Assessment Year : 2008-09
Courts :
All ITAT ITAT Raipur
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DCIT Vs NRVS Steels Ltd. (ITAT Raipur)
Conclusion: In absence of any incriminating material unearthed during the search from the premises of assessee for an unabated / completed assessment year, no addition under section 68 on account of undisclosed income was justified and AO could re-open the assessment in exercise of
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