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Case Law Details

Case Name : Keshav Shroff Vs ITO (ITAT Kolkata)
Related Assessment Year : 2016-17
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Keshav Shroff Vs ITO (ITAT Kolkata)

The appeal of Keshav Shroff against the Income Tax Officer (ITO) pertains to the Assessment Year 2016-17. The issue revolves around the legitimacy of a notice issued under Section 147 of the Income Tax Act, 1961, based on suspicions regarding an unsecured loan.

Keshav Shroff, an individual taxpayer, initially filed his return of income for the relevant assessment year without issues. However, the case took a turn when the Income Tax department reopened his assessment, alleging that a substantial unsecured loan from M/s. Fast Speed Realcon

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