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Commissioner of Income Tax, Delhi-IV, New Delhi Versus H.B. Stock Holding Ltd.

Addition of a loss incurred by the assessee for block assessment - ITAT deleted the addition - Held that - ITAT correctly held that there was no material with the Assessing Officer to disallow the claim of loss claimed by the assessee while filing its regular returns of income, because there being no material evidence found during the search and, therefore, it was beyond the power of the AO to review the position already accepted while passing the assessments u/s 143(3) on the basis of regular r....... + More

 

 

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Commissioner of Income Tax, Delhi-IV, New Delhi Versus H.B. Stock Holding Ltd.

 

 

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