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Invalid Notice, Wrong Remand Report & PAN Errors: ITAT Orders Fresh Assessment
Case Law Details
- Case Name
- Savitri Devi Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Savitri Devi Vs ITO (ITAT Delhi)
Assessment u/s 144/147 Set Aside—CIT(A) Wrongly Relied on Remand Report of Another Year; PAN Deactivation & Non-Service of Notice Ignored
Assessee’s PAN AGZPD4853H was deactivated by the Department. AO issued notices on a different PAN (AGGPD6250R), resulting in no service of notices and consequently non-compliance. AO completed best-judgment assessment u/s 144/147 on 28.11.2019, adding ₹23,35,532 (cash deposits ₹23,07,500 + other income) as unexplained.
Before CIT(A), Assessee explained that PAN was deactivated, notices were never ...
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