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Case Law Details

Case Name : Shri Sita Ram Swami Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 73/JP/2020
Date of Judgement/Order : 27/02/2020
Related Assessment Year : 2015-16
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Sita Ram Swami Vs ITO (ITAT Jaipur)

Conclusion: Addition made u/s 69 was liable to be quashed as the order passed by AO would be nullity as he couldn’t convert limited scrutiny into complete scrutiny in absence of requisite approval from the competent authority.

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