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Case Law Details

Case Name : DACSS Granites Pvt. Ltd. Vs ITO (ITAT Bangalore)
Related Assessment Year : 2017-18
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DACSS Granites Pvt. Ltd. Vs ITO (ITAT Bangalore)

In a recent decision by the Income Tax Appellate Tribunal (ITAT) Bangalore, DACSS Granites Pvt. Ltd., a Private Limited company engaged in granite business, contested penalties imposed under Section 270A of the Income Tax Act, 1961. The case pertained to the assessment year 2017-18, with the tribunal addressing issues raised in response to a scrutiny assessment conducted under Section 143(3) of the Act.

During assessment, the Assessing Officer (AO) made additions totaling Rs. 49,28,158 under Sections 14A, 36(1)(iii), and 40(a)

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