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Department must not take advantage of ignorance of the assessee about his rights
Case Law Details
- Case Name
- Madhabi Nag Vs ACIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Kolkata
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CA Prarthana Jalan
Hon’ble Kolkata ITAT has in its judgement of Madhabi Nag v/s ACIT has placed reliance on The CBDT Circular No.14 of 1955 dated 11.04.1955 and has taken a view that the officers of the department must not take advantage of ignorance of the assessee about his rights and it is their duty to assist the tax payer in every reasonable way particularly in the matter of claiming and securing reliefs.
Brief facts of the case were that The assessee for the A.Y.2005-06 had filed the return of income declaring Long Term Capital Gain on sale of shares of Rs.12,32...
Author Info
Any mistake can be rectifed, if the assessee failed to claim deduction for which he is eligible shall be allowed. It is duty of the officer to help him and pass the correct order.