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Non-Speaking NFAC Order Set Aside: Raipur ITAT Remands Section 68 Addition & Ad-Hoc Expense Disallowance
Case Law Details
- Case Name
- Tikamchand Sahu Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Raipur
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Tikamchand Sahu Vs ITO (ITAT Raipur)
Non-Speaking NFAC Order Set Aside: Raipur ITAT Remands Section 68 Addition & Ad-Hoc Expense Disallowance
In this appeal involving additions u/s 68 & ad-hoc disallowances, the Raipur ITAT noted that the Assessee repeatedly sought adjournments but remained absent despite multiple opportunities. Following the Supreme Court’s ruling in Ishwarlal Mali Rathod on avoiding routine adjournments, the Tribunal proceeded ex-parte & heard the Sr. DR.
Assessee had argued that jurisdiction lay with Odisha, but Departmental records showed tha...
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