Case Law Details
Case Name : Maniben Amrutlal Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Ahmedabad
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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 Please become a Premium member. If you are already a Premium member, login here to access the full content.
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