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Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
Case Law Details
- Case Name
- DCIT Vs Rajesh Nagaraja Rao Jagdale (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Bangalore
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DCIT Vs Rajesh Nagaraja Rao Jagdale (ITAT Bangalore)
Protective Additions Cannot Survive Once Substantive Addition Fails – ITAT Bangalore in Trust Search Cases
In this case the ITAT Bangalore dealt with a batch of 25 appeals involving trustees and office bearers of Dr. Devraj Urs Educational Trust, where additions were made based on alleged unaccounted capitation fee receipts.
The Assessing Officer made:
Substantive additions in the hands of the Trust
Protective additions in the hands of individual trustees/assessees
However, the Tribunal noted that the substantive additions in the Tru...
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