Case Law Details
Case Name : Ajit Kumar Khan Vs DCIT (ITAT Ranchi)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Ranchi
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Ajit Kumar Khan Vs DCIT (ITAT Ranchi)
The Income Tax Appellate Tribunal (ITAT) Ranchi recently adjudicated the Ajit Kumar Khan Vs DCIT case, focusing on the addition of late filing fees for GST returns. In its ruling, the ITAT held that these expenses couldn’t be added summarily through an intimation under section 143(1) of the Income Tax Act, 1961.
The Assessing Officer (AO) had made an addition for the late filing fee of GST returns, which was dismissed by the Commissioner of Incom
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