Case Law Details
Case Name : ITO Vs Rahul Kathuria (ITAT Raipur)
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Raipur
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ITO Vs Rahul Kathuria (ITAT Raipur)
Reassessment Scrapped—Third-Party Search & Natural-Justice Breach; Penny-Stock Additions of ₹2.04 Cr (AY 2018-19) and ₹64.11 Lakh (AY 2019-20) Deleted; ITAT Cancels Penny-Stock Additions Over Natural-Justice Breach; Reassessment Scrapped as Penny-Stock Gains Found Fully Disclosed; Revenue Appeals Dismissed: ITAT Finds No Evidence of Dubious Penny-Stock Deals; ITAT Rules Third-Party Search Cannot Justify Tax Additions; Penny-Stock Tax Additions Deleted as Assessee Proven Bona Fide Investor
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