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Case Law Details

Case Name : Deepak Petrochem Ltd. Vs DCIT (ITAT Ahmedabad)
Related Assessment Year : 2002-03
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Deepak Petrochem Ltd. Vs DCIT (ITAT Ahmedabad)

Brief facts of the case are that the assessee has filed its return of income on 30.10.2002 declaring total loss at Rs.29,31,379/-. The case of the assessee was selected for scrutiny assessment and notice under section 143(2) was issued and served upon the assessee. On scrutiny of the accounts, it revealed to the AO that the assessee’s authorized share capital has been increased to Rs.3.00 crores as against Rs.1.00 crore. On further scrutiny, it revealed that the assessee has taken share application mo

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