Proceedings valid despite non-communication of case transfer as ...

Cash book redrawing, credit card additions upheld; notice validity confirmed despite non-communication of case transfer.

Case Laws Income Tax

October 3, 2024

Proceedings valid despite non-communication of case transfer as section 127 not applicable. Notice u/s 143(2) not time-barred. CIT(A) not required to decide validity of revised return as assessment held valid. Cash book redrawing upheld based on Tribunal's earlier decisions for assessee. Credit card payment addition confirmed due to lack of substantiating evidence, distinguishing cited case laws. Assessee's appeal dismissed.

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Proceedings valid despite non-communication of case transfer as ...

Cash book redrawing, credit card additions upheld; notice validity confirmed despite non-communication of case transfer.

Case Laws Income Tax

October 3, 2024

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