Case Law Details
Case Name : Mrs.Mintu Sayermal Jain Vs Income Tax Officer (ITAT Mumbai)
Appeal Number : Order No. I.T.A. No.5302/Mum/2012
Date of Judgement/Order : 15/03/2016
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Mumbai
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Brief of the Case
Various additions have been made by AO without proper application of mind and has no distant connection with the material on record & third party transactions were added in the hands of the assessee without any basis or material and thus, the AO framed the assessment in a hypothetical way putting the assessee to enormous harassment and inconvenience. Similarly, the ld. CIT(A) confirmed the addition without looking into the merits and facts of the cases which are very clear and apparent from the records produced.
Facts of the Case
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