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Case Law Details

Case Name : Kanav Metals Vs ITO (ITAT Delhi)
Related Assessment Year : 204-15
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Kanav Metals Vs ITO (ITAT Delhi)

In the case of Kanav Metals vs. ITO (Income Tax Appellate Tribunal, Delhi), the central issue revolves around a protective addition made by the Income Tax Officer (ITO) and the subsequent dispute over the time-barred substantive addition. Here is a detailed analysis of this matter:

1. Background: Kanav Metals, the appellant, filed its income tax return for the assessment year 2014-15, declaring an income of Rs. 12,220. The

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