Case Law Details
Case Name : ACIT Vs Cogent Realtors Pvt. Ltd. (ITAT Delhi)
Appeal Number : I.T.A. No.490/DEL/2020
Date of Judgement/Order : 12/05/2023
Related Assessment Year : 2014-15
Courts :
All ITAT ITAT Delhi
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ACIT Vs Cogent Realtors Pvt. Ltd. (ITAT Delhi)
The appeal centered around the jurisdiction under Section 153C of the Income Tax Act and the presence of incriminating material. The ITAT found that there was a lack of jurisdiction due to the absence of incriminating material and de
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