This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Procedural Justice: ITAT Restores Appeal Dismissed for Missing Statement of Facts, Mandates Merits Adjudication
Case Law Details
- Case Name
- Dinesh Gulshanlal Gupta Vs ITO (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Dinesh Gulshanlal Gupta Vs ITO (ITAT Ahmedabad)
No Statement of Facts? No Problem! – ITAT Says ‘Don’t Kill the Appeal for a Missing Paragraph- Appeal cannot be dismissed merely for not filing Statement of Facts – Matter remanded for fresh adjudication- ITAT Ahmedabad
Assessee filed returns for AY 2016-17 & 2019-20 declaring ~₹3 lakh income. Investigation Wing seized ledger of Darshanam Group showing assessee allegedly gave cash loans of ₹1.50 crore. AO treated ₹75 lakh (AY 2016-17) & ₹25 lakh (AY 2019-20) as unexplained cash advances u/s 69A r.w.s. 115B...
Author Info
