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Case Law Details

Case Name : Nickunj Eximp Enterprises Pvt. Ltd. Vs ACIT Cen. Cir (ITAT Mumbai)
Related Assessment Year : 2017-18
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Nickunj Eximp Enterprises Pvt. Ltd. Vs ACIT Cen. Cir (ITAT Mumbai)

This order from the Income Tax Appellate Tribunal (ITAT) Mumbai addresses cross-appeals filed by Nickunj Eximp Enterprises Pvt. Ltd. (the assessee) and the Additional Commissioner of Income Tax (ACIT) concerning the assessment year 2017-18. The core disputes revolve around the validity of additions made by the Assessing Officer (AO) regarding alleged bogus purchases and cash deposits during the demonetization period. The revenue contested the Commissioner of Income Tax (Appeals) [CIT(A)]’s decision to partiall

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