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Rejection of Appeal for Non-Payment of Advance Tax Without Return of Income is Invalid
Case Law Details
- Case Name
- Smt. Prameela Parameshwar Shettigar Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Bangalore
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Smt. Prameela Parameshwar Shettigar Vs ITO (ITAT Bangalore)
Rejection of appeal invoking provisions of section 249(4) for non-payment of advance tax on assessed income in absence of Return of Income is invalid
Assessee had not filed her Return of Income for assessment year 2018-19 as the income was below the maximum amount not chargeable to tax. Assessee’s case was reopened alleging that she had purchased an immovable property for a consideration of Rs. 45,00,000. Assessee submitted that the investment made by her towards purchase of property was Rs. 31,00,000 and Rs. 45,00,000 as alleged by...
Author Info
This is a classic case of harassment to the assessee. AO should have at least verified the sale deed based on which he is making the addition. A cursory look at the document would have saved the assessee from the ordeal. Unfortunately the assessee suffers with no responsibility fixed on the officials for the gross negligence!!!!