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Case Law Details

Case Name : V. Kumara Swamy Naidu Vs. ITO (ITAT Hyderabad)
Related Assessment Year : 2005- 06
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ITAT, HYDERABAD BENCH `B’, HYDERABAD , V. Kumara Swamy Naidu Vs. ITO, APPEAL NO: ITA No. 108/Hyd/2009, DECIDED ON May 14, 2010 RELEVANT PARAGRAPHS: 5. We have heard both the parties and perused the material on record. The main contention of the assessee’s counsel is that the assessee has co-operated with the Department in the course of assessment proceedings, the assessee also paid the due tax. Because of the smallness of amount involved, the assessee has not filed an appeal in the case of quantum addition. The assessee has given bona fide explanation for the lapse which was not ac...
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