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No Rule 46A Violation Where AO Ignored Remand Opportunities: ITAT Dehradun
Case Law Details
- Case Name
- ACIT Vs Ravi Lumba (ITAT Dehradun)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Dehradun
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ACIT Vs Ravi Lumba (ITAT Dehradun)
No Rule 46A Violation Where AO Fails to Respond to Remand; Cash Deposits Explained from Sales
The Dehradun Bench (DB) of the ITAT dismissed the Revenue’s appeal for AY 2017-18 and upheld the relief granted by the CIT(A). The case arose from an ex parte assessment under section 144, where substantial cash deposits during the demonetisation period and stamp-duty related payments were added as unexplained. Before the CIT(A), the assessee furnished detailed explanations supported by audited financials, bank records and transaction-wise details,...
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