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ITAT Imposes Costs on Non-Responsive Assessee, Directs CIT(A) to Conduct Fresh Hearing
Case Law Details
- Case Name
- Prithvi Steel Rolling Mills Private Limited Vs DCIT (ITAT Jaipur)
- 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 Jaipur
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Prithvi Steel Rolling Mills Private Limited Vs DCIT (ITAT Jaipur)
The Income Tax Appellate Tribunal (ITAT) Jaipur addressed an appeal by Prithvi Steel Rolling Mills Private Limited, challenging the Commissioner of Income Tax (Appeals) [CIT(A)]’s order, which had upheld an addition of Rs. 7,49,610 under Section 40A(3) of the Income Tax Act for cash payments exceeding the permissible limit to transporters. The Assessing Officer (AO) had disallowed these payments, citing the assessee’s failure to comply with the statutory limit of Rs. 35,000 for cash transactions. The CIT(A) dismissed...



