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Assessments Quashed for Non-Supply of Relied-Upon Material: ITAT Indore
Case Law Details
- Case Name
- Anuj Tiwari Vs ACIT (ITAT Indore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Indore
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Anuj Tiwari Vs ACIT (ITAT Indore)
ITAT Indore: Assessments Based on 132A/133A Material Quashed for Non-Supply of Evidence; Penalties Upheld
The Income Tax Appellate Tribunal delivered a split verdict in a batch of 13 appeals filed by the assessee for AYs 2015-16 to 2021-22, involving both quantum and penalty proceedings.
On Quantum Appeals:The Tribunal held that the assessments framed under sections 144/143(3) read with 153A, based on material allegedly received under section 132A and collected during survey under section 133A, were vitiated due to violation of principles of natural justice. T...
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