Case Law Details
Case Name : ACIT Vs Ankit Nivesh & Management Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2007-08, 2008-09
Courts :
All ITAT ITAT Delhi
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ACIT Vs Ankit Nivesh & Management Pvt. Ltd. (ITAT Delhi)
In absence of any specific date of handing over of material in the satisfaction note, the date of recording of satisfaction will be taken to be the date of handing over the material.
The assessee is engaged in the business of investment and sale purchase of shares during the relevant assessment year and filed its return of income u/s 139 of the Act on 30.10.2007 declaring income of Rs. 729/-.
The case of the assessee compa
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