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Notice issued making addition u/s. 68 whereas order confirmed addition u/s 69A untenable: Calcutta HC
Case Law Details
- Case Name
- Vishal Jhajharia Vs Assessment Unit (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Calcutta High Court
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Vishal Jhajharia Vs Assessment Unit (Calcutta High Court)
Calcutta High Court held that petitioner not put to notice in respect of addition made under section 69A of the Income Tax Act as notice was issued making addition u/s. 68. Accordingly, the same is violative of principles of natural justice.
Facts- It is the petitioner’s case that the petitioner was served with a notice dated 21st February, 2024 in respect of A.Y. 2016-17, calling upon the petitioner to show cause as to why a sum of Rs.1,50,45,00,000/- should not be added back to the total income of the petitioner, as...





