Case Law Details
Case Name : Abhijit Uttamrao Deshmukh Vs ACIT (ITAT Pune)
Related Assessment Year : 2010-11
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Abhijit Uttamrao Deshmukh Vs ACIT (ITAT Pune)
In the case of Abhijit Uttamrao Deshmukh vs. ACIT, the Income Tax Appellate Tribunal (ITAT) Pune addressed an appeal concerning a 180-day delay in filing against the assessment order for the financial year 2010-11. The assessment had been completed under Section 144 r.w.s. 147 of the Income Tax Act, 1961, where the assessee’s income was determined at ₹10 crore based on a land transaction. The appeal was initially dismissed by the CIT(A)/NFAC due to the delay, without considering the reasons provided by the assessee.
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