Case Law Details
Case Name : Late Ghanshyam Das Agarwal Vs DCIT (ITAT Kolkata)
Appeal Number : I.T.(SS)A. No. 4/KOL/2024
Date of Judgement/Order : 07/08/2024
Related Assessment Year : 2010-2011
Courts :
All ITAT ITAT Kolkata
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Late Ghanshyam Das Agarwal Vs DCIT (ITAT Kolkata)
ITAT Kolkata held that additions u/s. 153A of the Income Tax Act could only be made on the basis of seized material found during the course of search. Thus, making additions in regular assessment without any incriminating material relating to said addition not justified.
F Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
