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AO not considered Unsigned Reply: ITAT Directs Re-adjudication
Case Law Details
- Case Name
- Sonam Rajesh Rateria Vs ITO (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Mumbai
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Sonam Rajesh Rateria Vs ITO (ITAT Mumbai)
Introduction: The Income Tax Appellate Tribunal (ITAT) recently issued a significant decision in the case of Sonam Rajesh Rateria vs. Income Tax Officer (ITO). The ITAT directed the re-adjudication of the case due to the non-consideration of the Assessee’s unsigned reply to a notice issued under section 147 of the Income Tax Act.
Detailed Analysis:
1. Background of the Case: The Assessee, Sonam Rajesh Rateria, filed an appeal against the order dated 28.03.2019 passed by the Ld. Commissioner of Income Tax/National Faceless Appeal ...
