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ITAT Jaipur Remands ₹4.11 Crore Addition Case for Fresh Verification Due to Rule 46A Violation
Case Law Details
- Case Name
- DCIT Vs Devidass Aswani (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Jaipur
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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. Based on information about large deposits, AO reopened assessment u/s 147 & completed it...
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