Assessment was completed on 27.12.2018 by adding Rs.2,38,50,000 as unexplained income from undisclosed sources. CIT(A) dismissed the appeal on 29.10.2019. In second appeal, Assessee moved an ...
Madras High Court held that assessee can raise additional ground of validity of reassessment proceedings in terms of rule 27 of the ITAT Rules. Accordingly, ITAT justified in accepting the ground that ...