Cost imposed due to non-cooperation before lower authorities: ITAT Surat

Kishan Valjibhai Kheni Vs ITO (ITAT Surat)

ITAT Surat imposed cost of Rs. 10,000 on the assessee for non-cooperation before lower authorities and accordingly, remanded the matter back to CIT(A) for examining the entire issue afresh.

Facts- The assessee was engaged in the business of providing works contract service and labour service. AO found that assessee had made a cash deposit of Rs.62,10,000/- in the bank account during demonetization period. AO observed that the entire cash deposit, repayment, cash receipt from debtors etc. were concocted just to avoid

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