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Case Law Details

Case Name : Raj Kishor Prasad Vs Assessment Unit (ITAT Patna)
Appeal Number : I.T.A. No.344/Pat/2024
Date of Judgement/Order : 13/01/2025
Related Assessment Year : 2018-19
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Raj Kishor Prasad Vs Assessment Unit (ITAT Patna)

The Income Tax Appellate Tribunal (ITAT) Patna reviewed an appeal by Raj Kishor Prasad against an order passed by the National Faceless Appeal Centre (CIT(A)) regarding the assessment year 2018-19. The case originated from information received via the INSIGHT portal, suggesting that taxable income had escaped assessment. The Assessing Officer (AO) found that the assessee had neither filed a return under Section 139 nor responded to a notice under Section 148, leading to an addition of ₹1.32 crore as unexplained income und

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