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ITAT Orders Fresh Hearing After Non-Speaking CIT(A) Order in Reopening Case
Case Law Details
- Case Name
- DCIT Vs Loocust Incorp (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Chennai
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DCIT Vs Loocust Incorp (ITAT Chennai)
Bogus Purchase Reopening, 148 Validity, 153C vs 147 — ITAT Says CIT(A) Failed to Apply Mind – CIT(A) Ignored Key Legal Issues; Non-Speaking CIT(A) Order Set Aside
Revenue appealed against the relief granted by CIT(A) on reassessment issues involving alleged bogus purchases from C. Kumar Enterprises based on the search statement of entry-operator Maniklal Daga The Assessee filed Cross-Objections challenging reopening u/s 148, borrowed satisfaction, non-issue of notice u/s 143(2), non-invocation of s.153C, invalidation of return, and merits of additi...
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