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No Reassessment Solely on accommodation Entry Provider’s Statement: HC
Case Law Details
- Case Name
- Movish Realtech Private Limited Vs DCIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Movish Realtech Private Limited Vs DCIT (Delhi High Court)
Introduction: In a landmark judgment, the Delhi High Court addressed the issue of reassessment proceedings in the case of Movish Realtech Private Limited vs. DCIT. The crux of the matter revolved around the validity of reassessment based merely on the statement of an accommodation entry provider.
Background: The reassessment proceedings against Movish Realtech were initiated subsequent to a search conducted at AFL Ltd. The revenue department alleged that AFL Ltd. provided a bogus accommodation entry to the assessee. Th...
