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ITAT deletes addition for Share Application Money from Kolkata based companies
Case Law Details
- Case Name
- ITO Vs Sharda Shree Agriculture & Developers Pvt. Ltd. (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Raipur
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ITO Vs Sharda Shree Agriculture & Developers Pvt. Ltd. (ITAT Raipur)
ITO vs. Sharda Shree Agriculture & Properties Pvt. Ltd. ITA NO.84/RPR/2017 (Date of Order : 05.08.2022) relating to addition on account of Share Application Money from two Kolkata based companies. Entire Addition was deleted
In our considered view, as the failure on the part of the A.O to call for the requisite information by issuing notices/letters u/s. 133(6) of the Act to the aforesaid investor companies well within a reasonable time had resulted to the delay in furnishing of the requisite reply by them, therefore,...
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