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HomeDirect TaxSurvey Disclosure Can’t Be Reclassified as Se. 69A Income Through Rectification U/s...

Survey Disclosure Can’t Be Reclassified as Se. 69A Income Through Rectification U/s 154: ITAT

Direct Tax

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By Mariya Paliwala
Survey Disclosure Can’t Be Reclassified as Se. 69A Income Through Rectification U/s 154: ITAT

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The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that income disclosed during a survey under Section 133A and accepted as business income in a scrutiny assessment cannot subsequently be recharacterized as unexplained income under Section 69A through proceedings under Section 154.  The bench of Dr. Brr Kumar (Vice President) and Siddhartha…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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