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ITAT Chandigarh: Delay Condoned, Reassessment Upheld, ₹20.45 Lakh Addition Deleted
Case Law Details
- Case Name
- Sanjeev Garg Vs ITO (ITAT Chandigarh)
- 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 Chandigarh
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Sanjeev Garg Vs ITO (ITAT Chandigarh)
Reassessment Upheld but Additions Modified – ITAT Chandigarh Balances Justice & Law- Condones 364-Day Delay – ₹20.45 Lakh Addition on Cash Deposit Deleted
Assessee challenged CIT(A)’s order upholding reassessment & confirming additions of ₹20,45,000 & ₹10,72,056. The appeal reached Tribunal with delay of 364 days, for which condonation was sought citing post-Covid health complications, supported by medical certificate.
Tribunal, relying on SC rulings in Collector Land Acquisition Vs. Katiji (1987) & N. Balakrish...
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