This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
75-Day Delay Condoned as Assessee Relied on Negligent Consultant; 144 Order Restored
Case Law Details
- Case Name
- Abani Ranjan Maity Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Abani Ranjan Maity Vs ITO (ITAT Mumbai)
Delay of 75 Days Condoned—Uneducated Assessee Relied on Negligent Consultant; Ex-Parte 144 Assessment & Additions u/s 69/69A Restored for Fresh Hearing
For AY 2013-14, the Assessee filed return declaring ₹4,13,519. The AO reopened the case u/s 147 and issued notice u/s 148 on 19.03.2020. There was no compliance to this or to subsequent 142(1) notices. A final show-cause dated 13.09.2021 also went unanswered, and the AO completed assessment ex-parte u/s 144, making heavy additions:
₹50,00,000 treated as unexplained investment u...
Author Info
