This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 153C Reassessments Require Year-Specific Incriminating Material – On-money Addition Deleted
Case Law Details
- Case Name
- Sharad Kumar Bhandari Vs DCIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All ITAT, ITAT Jaipur
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Table of Contents▸
Sharad Kumar Bhandari Vs DCIT (ITAT Jaipur)
Page ContentsSharad Kumar Bhandari Vs DCIT (ITAT Jaipur)
Sharad Kumar Bhandari Vs DCIT (ITAT Jaipur)
Background: The Income Tax Appellate Tribunal (ITAT), Jaipur, adjudicated the appeals of Sharad Kumar Bhandari and his wife Juhi Bhandari concerning reassessment notices issued under Section 153C of the Income Tax Act, 1961. The case arose from a search and seizure operation conducted under Section 132 at the premises of M/s OM Kothari Group on 13 July 2020. During the search, incriminating documents were found on the mobil...
