ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet
Case Law Details
Case Name : Vimal Alloys Private Limited Vs DCIT (ITAT Chandigarh)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Chandigarh
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Vimal Alloys Private Limited Vs DCIT (ITAT Chandigarh)
Reassessment Quashed: ITAT Chandigarh Strikes Down Section 147 Proceedings Based on Uncorroborated Third-Party Excel Sheet and Jurisdictional Lapses
The Chandigarh Bench of the ITAT quashed the reassessment for AY 2016-17 in the case of Vimal Alloys Pvt. Ltd., holding the reopening under sections 147/148 to be invalid and the consequential addition under section 69A unsustainabl
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