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Case Law Details

Case Name : Prakash Bhalotia Vs ITO (ITAT Kolkata)
Related Assessment Year : 2017-18
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Prakash Bhalotia Vs ITO (ITAT Kolkata)

In the case of Prakash Bhalotia Vs. ITO (ITAT Kolkata), the Tribunal remanded the case back to the Assessing Officer (AO) for fresh adjudication due to the lack of opportunity given to the assessee to present his evidence. The assessee had filed a return of income for AY 2017-18, declaring a total income of ₹7,24,055, but the case was selected for limited scrutiny due to cash deposits made during the demonetization period. However, the assessee failed to respond to notices issued under sections 143(2) and 142(1), leading to the AO t

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