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Non-Compliance Alone Can’t Justify ₹12 Lakh Cash Addition
Case Law Details
- Case Name
- Ramanbhai Harmanbhai Patel Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Ahmedabad
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Ramanbhai Harmanbhai Patel Vs ITO (ITAT Ahmedabad)
Ex-parte Assessment Can’t Stand: ITAT Restores ₹12.05 Lakh Cash Deposit Case for Fresh Adjudication
ITAT Ahmedabad “SMC” Bench, in Ramanbhai Harmanbhai Patel vs ITO (ITA No.1555/Ahd/2025, AY 2012-13; order dated 24.12.2025), has set aside the ex-parte assessment and appellate orders and remanded the matter to the AO for fresh adjudication in the interest of natural justice.
The assessee had filed a nil return declaring agricultural income of ₹1.80 lakh. Based on information regarding cash deposits of ₹12.05 lakh in...





