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Case Law Details

Case Name : Mukesh Agarwal Vs PCIT (ITAT Chennai)
Related Assessment Year : 2012-2013
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Mukesh Agarwal Vs PCIT (ITAT Chennai)

ITAT Chennai held that AO duly verified the subject matter in re-assessment proceedings and concluded that LTCG declared by the assessee is genuine. Accordingly, setting aside the assessment order invoking revisional jurisdiction u/s 263 on the same subject matter unjustified.

Facts- The case has been re-opened u/s. 147 of the Act, for the reasons recorded as per which information received by AO shows that, the assessee is one of the beneficiary of bogus LTCG deri

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