Order passed without following due process is bad in law and deserves to be quashed - FGR Logistics Pvt Ltd Vs ACIT

Last updated: 12 January 2021
Quick Summary
The Income Tax Appellate Tribunal has quashed reassessment proceedings and subsequent additions against FGR Logistics Pvt Ltd for the assessment year 2010-2011. The Tribunal found that the reassessment order was passed without following due process, rendering it invalid. This decision highlights the importance of adhering to proper legal procedures in tax assessments.

Court :
ITAT New Delhi

Brief :
This appeal by assessee has been directed againstthe Order of the Ld. CIT(A)-34, New Delhi, Dated 18.02.2019, for the A.Y. 2010-2011, challenging the reassessmentproceedings under sections 147/148 of the I.T.Act, 1961, addition of Rs.10 lakhs on account of share capital under section 68 of the I.T. Act, 1961 and addition of Rs.17,500/- on account of commission paid.

Citation :
ITA.No.4560/Del./2019

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1 Year PLAN
1999
(Excl. of GST ₹359)

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

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