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Addition set aside for fresh consideration with one more opportunity of being heard in interest of substantial justice and fair play
Case Law Details
- Case Name
- Harminder Singh Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Chandigarh
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Harminder Singh Vs ITO (ITAT Chandigarh)
ITAT Chandigarh held that addition on account of failure to provide necessary explanation in respect of source of cash deposits in bank confirmed without considering explanation set aside with one more opportunity to assessee in the interest of substantial justice and fair play.
Facts- This is an appeal filed by the assessee against the ex-parte order passed by the ld. CIT(A)-3, Ludhiana dated 10.07.2019 pertaining to Assessment year 2011-21 wherein the action of the Assessing officer in treating the source of cash deposit amounting to Rs.49,40,750/- by...
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