Addition of deemed dividend u/s.2(22)(e) of the Income Tax Act

Last updated: 23 September 2021
Quick Summary
This Income Tax Appellate Tribunal ruling addresses the addition of deemed dividends under Section 2(22)(e) of the Income Tax Act. The tribunal proceeded ex-parte due to the assessee's non-appearance, considering arguments from previous stages. The Revenue's appeals were partly allowed, noting that the lower appellate authority had ruled in favour of the assessee on a technicality regarding notice service, rather than on the merits of the case.

Court :
ITAT Delhi

Brief :
These two appeals are filed by the Revenue against the order dated 30/03/2017 passed by CIT(A)-27, New Delhi for assessment year 2006-07 & 2011-12 respectively.

Citation :
I.T.A. No. 3738/DEL/2017 (A.Y 2006-07) I.T.A. No. 3740/DEL/2017 (A.Y 2011-12)

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