Sponsored
    Follow Us:

Case Law Details

Case Name : DCIT Vs Mr. Abhinav Kumar Mittal (ITAT Delhi)
Related Assessment Year : 2006-07
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Section 142A is attracted, inter alia, where the assessee is found to have made investment outside the books of accounts or where any such investment made by him is not fully disclosed in the books of account. The condition precedent for making the reference by invoking the provisions of Section 142A thus is that there should be something on record to show that the assessee in first place has made such investment outside the books or the investment so made by him is not fully disclosed in the books of account and once this condition is satisfied,

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

0 Comments

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Ads Free tax News and Updates
Sponsored
Search Post by Date
July 2025
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
28293031