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Case Law Details

Case Name : ACIT Vs Rakhi Properties and Leasing Pvt. Ltd. (ITAT Mumbai)
Related Assessment Year : 2007-08
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ACIT Vs Rakhi Properties and Leasing Pvt. Ltd. (ITAT Mumbai)

We observe that Assessing Officer completed the assessment based on the reasons recorded for reopening that assessee has received share application money from Mr. Shirish C. Shah, who provides accommodation entries. Subsequently when the remand report filed before Ld.CIT(A) in which Assessing Officer has agreed that share applicants do not belong to Shri Shirish C. Shah group. Accordingly, Ld.CIT(A) has held that Assessing Officer issued 148 notice with the incorre

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