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Case Law Details

Case Name : Rohan Promoters Pvt. Ltd. Vs ITO (ITAT Delhi)
Related Assessment Year : 2007-08
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Rohan Promoters Pvt. Ltd. Vs ITO (ITAT Delhi)

No Hearing, No Penalty: ITAT Revives Accommodation Entry Case- Rule 46A Ignored, Justice Restored: Quantum Sent Back

In Rohan Promoters Pvt. Ltd. Vs. ITO, ITA No.968/Del/2017 (quantum) & ITA No.4849/Del/2019 (penalty), AY 2007-08, order dated 31.12.2025, Delhi ITAT set aside quantum addition & deleted consequential penalty u/s 271(1)(c).

Assessee’

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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