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ITAT Orders Fresh Review of ₹42.26 Lakh Cash Deposit deposit addition Case
Case Law Details
- Case Name
- Nirmala Dass Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Nirmala Dass Vs ITO (ITAT Delhi)
In the case of Nirmala Dass vs. ITO, the Income Tax Appellate Tribunal (ITAT) addressed an appeal concerning the addition of ₹42.26 lakh made by the Assessing Officer (AO) under Section 144 of the Income Tax Act, 1961, for unexplained cash deposits during the financial year 2011-12. The reassessment was upheld by the Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi. The assessee contended that the reassessment order and the subsequent addition were made without proper jurisdiction and that the cash deposits had legi...
