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Section 153A Reassessment: Additions u/s 69B & 69C Deleted on Unsigned Excel Sheet
Case Law Details
- Case Name
- DCIT Vs Abhipush Properties Pvt. Ltd. (ITAT Ahmedabad)
- 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 Ahmedabad
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DCIT Vs Abhipush Properties Pvt. Ltd. (ITAT Ahmedabad)
Unsigned Third-Party Excel Sheet Can’t Establish On-Money; 153A View Already Formed — Reassessment on Same Facts Treated as Change of Opinion; Additions u/s 69B & 69C Deleted
This Revenue appeal arises from deletion of additions made in reassessment proceedings u/s 147 against Abhipush Properties Pvt. Ltd. for AY 2017-18. The Assessee had originally purchased only an open plot in the Kalhaar Blues & Greens project & this transaction, including the purchase deed, source of funds, bank statements & all re...
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