Case Law Details
Case Name : Lakhmi Chand Tejoo Mal Vs ACIT (ITAT Delhi)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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Lakhmi Chand Tejoo Mal Vs ACIT (ITAT Delhi)
MULTIPLICITY OF ERRORS IN REASONS MAKE REASSESSMENT VOID
The ld. counsel for the assessee vehemently stated that 11 entries have been shown in the information and it can be seen that there are repetition of same entries/amounts and the Assessing Officer has, in fact, at para -6 of his order considered only 4 entries where total unsecured loan amount comes to Rs. 75 lakhs and information is in respect of amount of Rs. 2.05 crores.
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