ACIT, Central Circle- 16, New Delhi Vs Vinita Chaurasia, New Delhi

Last updated: 30 October 2020
Quick Summary
This case involves an appeal by the ACIT against the deletion of a Rs 4 crore addition made to Vinita Chaurasia's income for the 2009-10 assessment year. The addition was based on a document seized during a search at Lalit Modi's premises. The CIT(A) had previously deleted this addition, citing invalid initiation of assessment proceedings under Section 153C. The Revenue argued that amendments to Section 153C were retrospective and that the seized document pertained to the assessee's income.

Court :
ITAT New Delhi

Brief :
Appellant, ACIT, Central Circle 16, New Delhi (hereinafter referred to as ‘the Revenue’) by filing the present appeal sought to set aside the impugned order dated 26.09.2017 passed by the Commissioner of Income-tax (Appeals)-XXVI, New Delhi qua the assessment year 2009-10 on the grounds inter alia that :-

Citation :
ITA No.7382/Del./2017

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

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