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Case Law Details

Case Name : CIT-13 Vs Shyam R. Pawar (Bombay High Court)
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CIT-13 Vs Shyam R. Pawar (Bombay High Court)

The Bombay High Court examined the appeal in CIT-13 vs. Shyam R. Pawar concerning assessment years 2003-04 to 2006-07. The primary issue revolved around the deletion of an addition under Section 68 of the Income Tax Act, 1961 by the Income Tax Appellate Tribunal (ITAT). The Revenue contended that the Tribunal wrongly reversed the concurrent findings of the Commissioner and the Assessing Officer based on evidence from the Department’s investigation, which suggested the use of manipulated share prices by certain companies and brokers

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