This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Appeal Dismissal for Non-Payment of Tax Unjustified Where Returned Income Below Taxable Limit
Case Law Details
- Case Name
- Mehul Champakbhai Patel Vs NAFC (ITAT Surat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Surat
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Mehul Champakbhai Patel Vs NAFC (ITAT Surat)
Appeal Dismissal for Non-Payment of Tax Unjustified Where Returned Income Below Taxable Limit
The Surat Bench of the Income Tax Appellate Tribunal held that the CIT(A), NFAC erred in summarily dismissing the assessee’s appeal on the ground of non-payment of taxes for AY 2016-17.
The Tribunal noted that the assessee was a non-filer who filed a return in response to notice under section 148 declaring total income of ₹39,267, which was below the basic exemption limit. Since no tax was payable on such income, there was neither advan...
Author Info
