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Reassessment Quashed Because Property Was Purchased From Different Entity Than Alleged
Case Law Details
- Case Name
- Raj Kumar Dogra Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chandigarh
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Raj Kumar Dogra Vs ITO (ITAT Chandigarh)
ITAT Deletes Section 69 Addition Because Cash Payment Allegation Lacked Evidence; Reopening Under Section 148 Invalid Due to Incorrect Facts and Non-Application of Mind; Addition Based on Unconfronted Third-Party Material Violates Natural Justice; Banking Channel Payments Defeat Allegation of Unaccounted Cash Transaction; Mechanical Approval and Lack of Statutory Compliance Make Reassessment Unsustainable; ITAT Chandigarh Says Suspicion Cannot Replace Evidence in Reassessment Proceedings; Reassessment Proceedings Set Aside Because Reven...
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