Case Law Details
Case Name : Dilip Constructions Pvt Ltd. Vs ACIT (ITAT Cuttack)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Cuttack
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Dilip Constructions Pvt Ltd. Vs ACIT (ITAT Cuttack)
ITITAT Quashes Assessment as Joint Commissioner of Income Tax (JCIT) granted approval for the assessments in a “mechanical manner” without properly examining the relevant records and draft assessment orders, as mandated by Section 153D of the Income Tax Act, 1961.
The Income Tax Appellate Tribunal (ITAT), Cuttack Bench, has ruled in favor of Dilip Constructions Pvt Ltd., setting aside assessment orders for multiple assessment years. The tribunal’s decision hinged on the finding t
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