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ITAT Mumbai: Black Money Act Assessment Fails Once Section 10(1) Notice Is Held Invalid
Case Law Details
- Case Name
- ACIT Vs Yashovardhan Birla (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Mumbai
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ACIT Vs Yashovardhan Birla (ITAT Mumbai)
ITAT Mumbai: Black Money Act Assessment Fails Once Section 10(1) Notice Is Held Invalid
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) dismissed the Revenue’s appeal and upheld the order of the CIT(A) quashing the assessment framed under section 10(3) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, for AY 2016-17 in the case of Yashovardhan Birla.
The Tribunal noted that, in the assessee’s own case for the same assessment year, a coordinate bench had already held the foundati...
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