Commissioner of Income-Tax (Appeals) erred in confirming the action of the AO in initiating proceedings u/s 147 of the IT Act

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Last updated: 18 May 2021
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The Income Tax Appellate Tribunal (ITAT) in Hyderabad has ruled that the Commissioner of Income-Tax (Appeals) was mistaken in upholding the Assessing Officer's decision to initiate proceedings under Section 147 of the Income Tax Act. This appeal, concerning the assessment year 2009-10 for Kiran Infertility Centre Private Limited, found that the initial action to reassess the case was not justified. The tribunal also reviewed grounds related to disallowances under Section 40(a)(ia) and the applicability of Sections 194C/194J to payments made.

Court :
ITAT Hyderabad

Brief :
This assessee’s appeal for AY.2009-10 arises from the CIT(A)-12, Hyderabad’s order dated 17-07-2019 passed in case No.10289/2018-19, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act’]. Heard both the parties. Case file perused.

Citation :
I.T.A. No. 1537/HYD/2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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