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Reopening Invalid When Search Material Triggers Section 153C

Case Law Details

Case Name : ITO Vs Sagar Construction Company BA Gateway (ITAT Pune)
Related Assessment Year : 2017-18
Courts : All ITAT ITAT Pune
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ITO Vs Sagar Construction Company BA Gateway (ITAT Pune)

Search-Based Information Triggers Section 153C, Not Reopening u/s 147 — ITAT Pune Dismisses Revenue Appeal

The Pune Bench of the ITAT upheld the order of the CIT(A)/NFAC deleting additions of ₹1.61 crore (u/s 68) and ₹17.80 lakh (interest disallowance) and also accepted the assessee’s cross-objections on jurisdictional grounds, holding

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Author Bio

Name: CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka, India
Member Since: 17 Feb 2018 | Total Posts: 4550
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

My Published Posts

Suppressed Sales Addition Deleted: KOT Data and Survey Admissions Without Corroboration Not Valid Penalty U/s 270A Set Aside as U/s 270AA Immunity Denied Due to Form 68 Glitch – ITAT Remands Case Denial of U/s 80G Approval to Educational Trust Held Unjustified – ITAT Directs CIT(E) to Grant Approval Construction Cost Disallowance in Capital Gains Set Aside; AO to Examine Valuation Report Reassessment Notice Issued to Deceased Person Invalid – Entire Proceedings u/s 147 Quashed – ITAT Bangalore View More Published Posts

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