Case Law Details
Case Name : ACIT Vs Swikrutee Finance Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Mumbai
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ACIT Vs Swikrutee Finance Pvt. Ltd. (ITAT Mumbai)
ITAT Mumbai Quashes Reopening and Upholds Deletion of Section 68/69/69C Additions in Alleged Accommodation Entry Case
The Mumbai Bench of the ITAT dismissed the Revenue’s appeal in the case of Swikrutee Finance Pvt. Ltd. for AY 2013-14, upholding the order of the CIT(A)/NFAC which had quashed the reopening and deleted additions made under sections 68, 69 and 69C.
On the jurisdictional issue of reopening, the Tribunal noted that the original assessment had been completed under section 143(3) and the notice under section 148 was issued after fo...
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