Case Law Details
Case Name : Manisha Dhananjay Holkar Vs ITO (ITAT Pune)
Related Assessment Year : 2015-16
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Manisha Dhananjay Holkar Vs ITO (ITAT Pune)
Appeal Cannot Be Dismissed for Non-Appearance Alone – CIT(A) Must Decide on Merits & Give Speaking Order under Section 250(6)-Ex-Parte Order without Reasoning Invalid – ITAT Remands Case to CIT(A)
Assessee, engaged in fertilizer & later DWGS trading, had not filed return for AY 2015-16. Based on information under NMS module showing cash deposits of ₹73.04 lakh in SBI, the case was reopened u/s 148. AO completed reassessment u/s 147 r.w.s 144B treating cash deposits as unexplained money u/s 69A, assess
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Author Bio
Special thanks to CA Vijaykumar Shetty for featuring and publishing my ITAT Pune case on TaxGuru. His continued contribution to the professional community through such publications is deeply appreciated.