Case Law Details
Case Name : DCIT Vs Mr. Abhinav Kumar Mittal (ITAT Delhi)
Related Assessment Year : 2006-07
Courts :
All ITAT ITAT Delhi
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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, the quantum of such investment made can be asce...
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Good Judgement .
CA. Subhash Chandra podder, FCA
Kolkata
07/08/2012