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Accommodation Entry Case: Reassessment Beyond 3 Years Invalid Without Proper Sanction
Case Law Details
- Case Name
- ITO Vs Ruptex Mineral Water Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Ruptex Mineral Water Private Limited (ITAT Delhi)
Reopening Beyond Three Years Invalid for Want of Proper Sanction: ITAT Delhi Quashes Reassessment in Accommodation Entry Case
The Delhi Bench of the ITAT allowed the assessee’s cross-objection and dismissed the Revenue’s appeal for AY 2017-18 by quashing the entire reassessment proceedings on a jurisdictional ground relating to invalid sanction under section 151 of the Income-tax Act.
The case arose out of a demonetisation-related survey alleging bogus sales and accommodation entries, pursuant to which the Assessing Officer reopened ...
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