Addition u/s 69 - CIT confirmed the additions by Changing the ...

CIT(A) Cannot Convert Section 69 Additions to Section 69C; Action Deemed Invalid and Unsustainable.

June 17, 2023

Case Laws Income Tax AT

Addition u/s 69 - CIT confirmed the additions by Changing the section to section 69C - Addition made by the AO u/s 69 of the Act cannot be converted into Sec. 69C of the Act by the Ld.CIT(A) while upholding the addition. Action of the Ld.CIT(A) in this regard cannot be held as valid and sustainable being bad in law. - AT

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Addition u/s 69 - CIT confirmed the additions by Changing the ...

CIT(A) Cannot Convert Section 69 Additions to Section 69C; Action Deemed Invalid and Unsustainable.

June 17, 2023

Case Laws Income Tax AT

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