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Case Law Details

Case Name : ACIT Vs R.J. Corp. Limited (ITAT Delhi)
Appeal Number : ITA No. 403 /Del/2016
Date of Judgement/Order : 08/05/2023
Related Assessment Year : 2012-13
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ACIT Vs R.J. Corp. Limited (ITAT Delhi)

ITAT Delhi held that penalty under section 271AAA not imposable as undisclosed income admitted in the statement recorded u/s 132(4) and specifies the manner in which the income was derived.

Facts-

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