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Tribunal reversing order of CIT(A) without demonstrating any perversity is not justifiable
Case Law Details
- Case Name
- Rajnandani Projects Pvt. Ltd. Vs PCIT (Patna High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Patna High Court
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Rajnandani Projects Pvt. Ltd. Vs PCIT (Patna High Court)
Patna High Court held that ITAT was not justified in reversing the order of CIT(A) without demonstrating any perversity, misreading of evidence, or application of an incorrect legal standard by the appellate authority. Accordingly, deletion of addition u/s. 68 by CIT(A) justified and writ allowed.
Facts- During the course of assessment, AO issued notices u/s. 142(1) along with a questionnaire, and thereafter issued notices u/s. 133(6) and summons u/s. 131 of the Act, calling for confirmation and verification regarding t...
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