Calcutta HC upholds ITAT’s deletion of Income Tax Addition u/s 69 of the Income Tax Act due to lack of Direct Evidence against Assessee [Read Order]
In light of the observations made after examining the case’s facts, the Court held that the ITAT was right in its decision
By Varda Marakkar - On August 13, 2024 4:54 pm - 2 mins read
The Calcutta HC in a recent case upheld the Income Tax Appellate Tribunal’s ( ITAT ) decision to delete Income tax addition made under section 69 of the Income Tax Act 1961 ( ITA ) due to lack of direct evidence against the assessee. An appeal was filed by the Principal Commissioner of Income Tax…
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