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IT Judgement
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𝐈𝐧𝐜𝐨𝐦𝐞 𝐨𝐟𝐟𝐞𝐫𝐞𝐝 𝐭𝐨 𝐭𝐚𝐱 𝐬𝐮𝐫𝐫𝐞𝐧𝐝𝐞𝐫𝐞𝐝 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐬𝐞𝐢𝐳𝐮𝐫𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧 𝐛𝐲 𝐞𝐱𝐩𝐥𝐚𝐢𝐧𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐨𝐮𝐫𝐜𝐞 𝐨𝐟 𝐢𝐧𝐜𝐨𝐦𝐞 𝐜𝐚𝐧𝐧𝐨𝐭 𝐛𝐞 𝐬𝐮𝐛𝐣𝐞𝐜𝐭 𝐭𝐨 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐫𝐚𝐭�� 𝐨𝐟 𝐭𝐚𝐱 𝐮𝐧𝐝𝐞𝐫 𝐬𝐞𝐜𝐭𝐢𝐨𝐧 115𝐁𝐁𝐄 𝐨𝐟 𝐭𝐡𝐞 𝐈𝐧𝐜𝐨𝐦𝐞-𝐭𝐚𝐱 𝐀𝐜𝐭
𝐈𝐧𝐜𝐨𝐦𝐞 𝐨𝐟𝐟𝐞𝐫𝐞𝐝 𝐭𝐨 𝐭𝐚𝐱 𝐬𝐮𝐫𝐫𝐞𝐧𝐝𝐞𝐫𝐞𝐝 𝐝𝐮𝐫𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐞𝐚𝐫𝐜𝐡 & 𝐬𝐞𝐢𝐳𝐮𝐫𝐞 𝐨𝐩𝐞𝐫𝐚𝐭𝐢𝐨𝐧 𝐛𝐲 𝐞𝐱𝐩𝐥𝐚𝐢𝐧𝐢𝐧𝐠 𝐭𝐡𝐞 𝐬𝐨𝐮𝐫𝐜𝐞 𝐨𝐟 𝐢𝐧𝐜𝐨𝐦𝐞 𝐜𝐚𝐧𝐧𝐨𝐭 𝐛𝐞 𝐬𝐮𝐛𝐣𝐞𝐜𝐭 𝐭𝐨 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐫𝐚𝐭�� 𝐨𝐟 𝐭𝐚𝐱 𝐮𝐧𝐝𝐞𝐫 𝐬𝐞𝐜𝐭𝐢𝐨𝐧 115𝐁𝐁𝐄 𝐨𝐟 𝐭𝐡𝐞 𝐈𝐧𝐜𝐨𝐦𝐞-𝐭𝐚𝐱 𝐀𝐜𝐭 In the case of DCIT, Ghaziabad v/s Tapesh Tyagi [ITA No. 1344 / Del / 2021], Delhi Tribunal…
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Assessment Orders solely based on AIR information is unsustainable: ITAT Mumbai
Assessment Orders solely based on AIR information is unsustainable: ITAT Mumbai Facts: The assessee company is in the…
