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

Last updated: 23 September 2021

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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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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Attached File : 1442821_4469_1631703536_ita_nos_3738_dcit_vs_saamag_construction.pdf

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Judgement posted by

Poojitha Raam Vinay

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I simplify complex income tax, TDS, banking, and investment updates into practical insights for taxpayers, salaried professionals, pensioners, and senior citizens. I regularly write on ITR filing, tax compliance, savings schemes, and the latest financial rule changes in India.

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