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Case Law Details

Case Name : Leela Devi Vs ITO (ITAT Delhi)
Appeal Number : ITA.No.1423/Del./2020
Date of Judgement/Order : 01/02/2021
Related Assessment Year : 2017-18
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Leela Devi Vs ITO (ITAT Delhi)

It is not in dispute that assessee made cash deposit of Rs. 15 lakhs in her bank account during demonetization period. The assessment year under appeal is 2017-18 and the assessee deliberately filed the return of income belatedly on 25.03.2018. The assessee explained before AO

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