Case Law Details
Case Name : Nakodar Primary Cooperative Vs ITO (ITAT Amritsar)
Appeal Number : I.T.A. No. 63/Asr/2023
Date of Judgement/Order : 30/05/2023
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Amritsar
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Nakodar Primary Cooperative Vs ITO (ITAT Amritsar)
ITAT Amritsar held that a reasonable opportunity should be given to the assessee before making addition u/s 40A(7) of the Income Tax Act before processing rectification application u/s 154.
Facts- During p
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