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Late Notice in Demonetisation Case Renders Assessment Void Ab Initio: ITAT Lucknow
Case Law Details
- Case Name
- Suraiya Begum Vs ITO (ITAT Lucknow)
- 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 Lucknow
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Suraiya Begum Vs ITO (ITAT Lucknow)
CBDT Instruction mandated that in all demonetisation cash deposit cases, notices to non-filers had to be issued by 31.12.2017- Late Notice Makes Assessment Void Ab Initio – ITAT Lucknow
ITAT Lucknow quashed the assessment framed u/s 144 r.w.s. 69A on the ground that the statutory notice u/s 142(1) was issued beyond the prescribed deadline as per CBDT instructions.
Assessee had deposited Rs. 10,00,000/- in specified bank notes during the demonetisation period & Rs. 3,08,517/- during the year in her Bank of Baroda account. AO, on failure of compl...
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