Validity of making a reference to the DVO u/s 142A - unexplained ...

Reference to DVO u/s 142A invalid without prior rejection of accounts for unexplained expenditure u/s 69C.

February 18, 2020

Case Laws Income Tax AT

Validity of making a reference to the DVO u/s 142A - unexplained expenditure u/s 69C - ejection of books of accounts is a pre-condition for making a reference to DVO and there was admittedly no such rejection of books of accounts - the reference to DVO in the present case is illegal - AT

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Validity of making a reference to the DVO u/s 142A - unexplained ...

Reference to DVO u/s 142A invalid without prior rejection of accounts for unexplained expenditure u/s 69C.

February 18, 2020

Case Laws Income Tax AT

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