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Case Law Details

Case Name : Meena Nayyar Vs ACIT (ITAT Delhi)
Related Assessment Year : 2011-12
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Meena Nayyar Vs ACIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no additions can be made de hors any incriminating material for assessment under Section 153A of the Income Tax Act.

The aforesaid observation was made by the Delhi ITAT, when appeals were filed before it by the assessee, as against the four separate orders of the CIT (Appeals), New Delhi, all dated 29.08.2019 for Assessment Years 2011-12, 2013-14, 2014-15 7 2015-16.

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