No addition for duly explained cash received from Sale of Land: Refusal to accept notice is a good service

Sukhdev Singh Vs ITO (ITAT Delhi) As regards the contention of notice not properly served by the Assessing Officer, the explanation of the postal authorities is that the assessee has refused to take notice is a good service and hence ground Nos. 1 to 7 are dismissed. As regards ground Nos. 8 to 13, the CIT (Appeals) do have taken cognizance of the provision produced before him, if given a partial relief despite the details given by the assessee for the entire amount of Rs.36,90,000/-. From the perusal of the record presented before the CIT (A), it can be found that the explanation given by the...