CIT(A) Cannot Dismiss Appeal for Non-Payment of Advance Tax in Reassessment: ITAT Indore

Pushpendra Singh Chouhan Vs ITO (ITAT Indore)

The appeal before the Tribunal arose from the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), dated 29.12.2013 for Assessment Year 2012–13. The assessee challenged the reassessment framed under Sections 144 read with 147 of the Income Tax Act, 1961, dated 30.11.2019, whereby cash deposits of Rs. 36,03,600 in his SBI savings account were treated as unexplained income. The assessee had originally filed a return declaring total income of Rs. 1,74,960, which was below the basic exemption limit. B

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