ITAT Remands Case for De Novo Assessment, Considering Assessee as Illiterate Person

Abidbhai Umarbhai Qureshi Vs ITO (ITAT Ahmedabad) The case of Abidbhai Umarbhai Qureshi vs. ITO was decided by the ITAT Ahmedabad, where the assessee appealed against the order of the Commissioner of Income Tax (Appeals) (CITA), which had upheld certain additions made by the Assessing Officer (AO). The appeal concerned two main issues: the disallowance of cash payments of ₹31.65 lakh under Section 40A(3) of the Income Tax Act, and the disallowance of ₹11.25 lakh in transportation expenses due to the registration date of the vehicle. The assessee contested these additions, arguing non-compl...