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Case Law Details

Case Name : ACIT Vs Deepa Talwar (ITAT Delhi)
Related Assessment Year : 2014-15
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ACIT Vs Deepa Talwar (ITAT Delhi)

No Independent Mind, No Valid Assessment: ITAT Strikes Down 153A Order for Mechanical Sanction

When Husband Paid, Wife Can’t Be Taxed – ITAT Deletes Property Addition

A search took place in the case of the assessee and her husband, and assessment was framed u/s 153A. The assessee challenged the validity of the assessment in her cross objection. She argued that the assessment was time-barred u/s 153B because the extension taken on the basis of an FT&TR reference was invalid, as she held no foreign assets. More importantly, she

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CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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