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Mathematical Errors cannot be said to be Failure to Disclose Material Facts: ITAT Ahmedabad
Case Law Details
- Case Name
- Mehsana Urban Co-op. Bank Ltd. Vs ACIT (ITAT Ahmedabad)
- 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 Ahmedabad
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Mehsana Urban Co-op. Bank Ltd. Vs ACIT (ITAT Ahmedabad)
Introduction: In the case of Mehsana Urban Co-op. Bank Ltd. vs ACIT, heard by the Income Tax Appellate Tribunal (ITAT) Ahmedabad, the validity of a reassessment under section 147 of the Income Tax Act, 1961, was challenged. The case involved disputes over deductions and disallowances for assessment years 2012-13, 2017-18, and 2018-19. The primary parties were the assessee, Mehsana Urban Co-op. Bank Ltd., and the revenue authority represented by the Assistant Commissioner of Income Tax (ACIT). The legal issue revolved around the jurisdict...
