ITAT Partly Sets Aside Order u/s 263 for Improper Mandatory Direction to Add Accommodation Entries [Read Order]

The PCIT issued a notice under Section 263, setting aside the assessment and directing the Assessing Officer to make an addition of the alleged accommodation entries
By Adwaid M S - On April 23, 2025 10:11 am - 2 mins read
ITAT Ahmedabad - ITAT Partly Sets Aside Order - Improper Mandatory Direction - taxscan

The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad has partly set aside an order passed under Section 263 of the Income Tax Act, 1961, where the Principal Commissioner of Income Tax ( PCIT ) improperly directed mandatory addition of accommodation entries without due verification. The appellant, Sunil Poonamchand Saraf, had filed an appeal against…

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