Cost imposed on assessee due to non-cooperation before lower tax authorities

Advertisement Sanjay Chandrakant Gaonkar Vs ITO (ITAT Mumbai) ITAT held that in view of non-cooperation on the part of the assessee before lower authorities for verification of it’s own documents/ claims cost of Rs. 20,000 imposed on the assessee to be deposited into Prime Minister Relief Fund. Facts- The assessee is an individual and employee of the Reserve Bank of India (RBI) and also claimed as partner in firm M/s Shree Swami Samarth Hotel. In the case of assessee, AO observed cash deposits in bank accounts maintained with Apna Sahakari Bank and Canara Banak. However, due to failure on...