Case Law Details
Sakku Devi Vs ITO (ITAT Jaipur)
In the case of Sakku Devi vs. Income Tax Officer (ITO), an appeal was filed by the assessee challenging the penalty imposed under Section 271(1)(b) of the Income Tax Act, 1961. The primary issue in this case was the non-receipt of notices at the correct address by the illiterate rural lady assessee. This article provides a detailed analysis of the case, focusing on the deletion of the penalty due to the incorrect address for notice delivery.
Detailed Analysis
The appellant, Sakku Devi, is an illiterate rural lady residing in Bhoyan, Tehsil-Chaksu, Jaipur, Rajasthan. She had limited knowledge of the proceedings under the Income Tax Act and was not a part of the Hindu Undivided family of her parents’ home due to her marriage.
During the relevant assessment year (2011-12), a sale of ancestral agricultural land occurred, but Sakku Devi was merely a confirming party in the sale deed. She did not make any claims or receive any consideration for the sold agricultural land. However, notices were issued to her, which she claimed were not served at her correct address.
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