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Case Law Details

Case Name : Kishan Lal Vs NFAC (ITAT Delhi)
Related Assessment Year : 2018-19
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Kishan Lal Vs NFAC (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi has directed a fresh investigation into the case of Kishan Lal, an assessee appealing an addition of Rs. 50 lakh to his income, stemming from a highway robbery incident. The tribunal, noting that the Commissioner of Income-tax (Appeals) [CIT(A)] had passed an ex-parte order, emphasized the need for a thorough examination of the evidence, including police reports and affidavits from farmers claiming ownership of the stolen cash.

The appeal, filed by Kishan Lal for Assessment Year 2018-19, challenge

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