Case Law Details
Case Name : Hiteshi Leasing And Housing Pvt. Ltd Vs DCIT (ITAT Delhi)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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Hiteshi Leasing And Housing Pvt. Ltd Vs DCIT (ITAT Delhi)
A search was conducted on Bestech Group & some share capital documents of the assessee were found. Assessee itself was not searched, but the AO invoked Section 153C & completed assessment u/s 153A, adding ₹31.80 crore as bogus share capital u/s 68.
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