Case Law Details
Maniben Amrutlal Patel Vs ITO (ITAT Ahmedabad)
It is pertinent to note that the reasons recorded in assessee and her son’s case are identical and the Assessing Officer has recorded the reasons stating therein that the assessee has entered into monetary transaction i.e. cash deposited in the saving bank account and no return of income was filed by the assessee. But the basic fact that assessee is not eligible for filing return of income was not taken into account and therefore, there was no application of mind while recording the reasons for reopening. Thus, Ground are allowed. As the assessee succeeds on the legal issue there is no need to adjudicate on the issue of cash deposits on merit.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
Both appeals filed by the different assessees are against the order passed by the Ld. CIT(Appeals), Gandhinagar on 07.08.2020 & 07.05.2020 for A.Y. 2011-12.
Both the appeals are identical and therefore, we are taking up ITA No. 529/Ahd/2020 for A.Y. 2011-12 first.
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