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Case Law Details

Case Name : Dhirubhai Bavabhai Gevaria Kamalpark Society Vs ITO (ITAT Surat)
Related Assessment Year : 2013-14
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Dhirubhai Bavabhai Gevaria Kamalpark Society Vs ITO (ITAT Surat)

Income Tax Appellate Tribunal (ITAT) Surat has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] in the case of Dhirubhai Bavabhai Gevaria Kamalpark Society Vs ITO. The appeal concerned an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, for the Assessment Year 2013-14. The assessee contested the reopening of assessment under Section 148 and the addition of ₹71,68,000 under Section 50C, arguing that the CIT(A) had not provided a fair opportunity for repr

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