Case Law Details
Case Name : Akshata Realtors Pvt. Ltd. Vs ACIT (ITAT Raipur)
Appeal Number : IT(SS) A No.09/RPR/2018
Date of Judgement/Order : 27/03/2023
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Raipur
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Akshata Realtors Pvt. Ltd. Vs ACIT (ITAT Raipur)
ITAT held that the Approval granted by the JCIT, Range Central, Raipur under section 153D on ‘presumption’ basis without thoroughly going through the seized material, assessment records etc. as perfunctory, without application of mind, mechanical i
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