Case Law Details
Case Name : Dineshbhai Dahyabhai Patel Vs DCIT (ITAT Ahmedabad) I.T.A. No. 105/Ahd/2021
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All ITAT ITAT Ahmedabad
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Dineshbhai Dahyabhai Patel Vs DCIT (ITAT Ahmedabad)
ITAT Ahmedabad held that the entire proceedings under Section 263 of the Act were initiated and completed by the PCIT within a period of only 12 days without pointing out reason for lack of enquiry unjustified. Accordingly, matter restored back.
Facts- The assessment of the assessee was reopened u/s. 147 and finalized on December 2, 2019, resulting in a revised total income of Rs. 67,06,230/-. This revision included an addition of Rs. 1,56,122/- under section 56(2)(vii) and Rs. 11,43,895/- attributed to sho
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