CIT(A) Cannot Dismiss Appeal in Limine, ₹3.80 Cr Addition Remanded for Fresh Hearing

Alok Gupta Vs Assessing Authority NFAC (ITAT Lucknow) CIT(A) Cannot Dismiss in Limine – Tribunal Protects Assessee – Appeal Restored for Fresh Hearing on Merits – Rs.3.80 Cr Addition to Be Re-Examined Assessee, engaged in mobile recharge & telecom coupon business, filed appeal against order of CIT(A)-NFAC,. AO had reopened assessment u/s 147 & completed it u/s 144/144B, making addition of Rs.3,80,00,000/- u/s 68 as unexplained cash credit, thereby assessing total income at Rs.4.02 crore against returned income of Rs.22.80 lakh. Assessee appealed to CIT(A), but the appeal was ...