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Case Law Details

Case Name : Rajeshbhai Mohanbhai Prajapati Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 11/12/2024
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Rajeshbhai Mohanbhai Prajapati Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad restored the matter back to AO for fresh adjudication but imposed cost of Rs. 10,000 for lack of diligence during assessment and appellate proceedings on the part of the assessee.

Facts- The assessee, an individual engaged in the business of trading in chemicals. AO reopened the assessments u/s. 147 of the Act on the basis of specific information received from the Directorate of Income Tax (Investigation) and the Directorate of Intelligence & Criminal Investigation, which flagged subst

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