Assessments restored back to CIT(A) due to non-cooperation by assessee: ITAT Ahmedabad

Smt. Neelu Sanjay Gupta Vs DCIT (ITAT Ahmedabad)

ITAT Ahmedabad held that entire assessments has been restored to the file of CIT(A) for de novo consideration since assessee was found to be absolutely non-cooperative and took every step to thwart/stonewall the assessment proceedings.

Facts-A search u/s. 132 of the Income Tax Act, 1961, carried out at the premises of Neesa Group on September 8, 2010. Neesa Group was being managed by the assessee, late Shri Sanjay Gupta. A search warrant was authorized for the assessee’s premises and a proceedings u/s. 1

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