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CIT(A) Must Rule on Merits in Co-op Society’s Demonetization Cash Deposit Case: ITAT Cochin
Case Law Details
- Case Name
- Thrissur House Construction Co-op Society Ltd. Vs ITO (ITAT Cochin)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Cochin
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Thrissur House Construction Co-op Society Ltd. Vs ITO (ITAT Cochin)
Income Tax Appellate Tribunal (ITAT) Cochin has remanded the appeal of Thrissur House Construction Co-operative Society Ltd. for fresh consideration by the Commissioner of Income Tax (Appeals) [CIT(A)]. The case arose after the society failed to file its income tax return for the Assessment Year 2017-18, leading to an assessment under Section 144 of the Income Tax Act, 1961. The Income Tax Officer (ITO), based on information from ‘Operation Clean Money,’ found that the society had deposited ₹10,73,200 du...
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