ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation

DCIT Vs Devidass Aswani (ITAT Jaipur)

Rule 46A Violation – CIT(A) Deleted ₹4.11 Cr Addition Based on Unverified Evidence – ITAT Sends Matter Back to AO-Non-Resident’s Foreign Remittance Accepted Without AO’s Cross-Check – Tribunal Restores Assessment

Both appeals were filed by the Department against separate orders of CIT(A) Dated 03.02.2025 (quantum) & 04.02.2025 (penalty).

Assessee, a Non-Resident Indian employed in Doha (Qatar), had not filed a return for AY 2015-16

Please become a Premium member. If you are already a Premium member, login here to access the full content.