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Case Law Details

Case Name : Arvi Lights Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 578/Del/2022
Date of Judgement/Order : 10/05/2023
Related Assessment Year : 2017-18
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Arvi Lights Vs ITO (ITAT Delhi)

The assessment was sought to be revised u/s 263 of the I T Act holding that ld. AO had not enquired about the cash deposits of Rs 80,50,000/- deposited in bank during the demonetization period. Huge increase in sales in the month of October, 2016 due to Diwali season is found

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A Chartered Accountant qualified in the year 1991 and a law graduate, practicing as a Chartered Accountant in New Delhi. View Full Profile

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Assessment order not bearing DIN number is non-est in the eyes of law Section 56(2)(viib) not applicable to transaction between holding & wholly owned subsidiary Assessee have independent statutory right to file reply to SCN & draft assessment order View More Published Posts

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