ITAT Delhi quashed a reassessment, ruling that jurisdictional AO lacked authority to issue a Section 148 notice after CBDT notification assigned exclusive power to NFAC under Section 151A. The key ...
The ITAT Delhi partly allowed an appeal, restricting a Rs. 10 lakh cash deposit addition to 1 lakh after the assessee, a salaried individual, explained the source as family savings from disclosed ...
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