Case Law Details
Case Name : Santosh Shankar Gujar Vs ITO (ITAT Pune)
Related Assessment Year : 2014-15
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Santosh Shankar Gujar Vs ITO (ITAT Pune)
CIT(A) Order Non-Speaking—Key Issues on 54/54F, Net Consideration & Technical Glitch Not Examined; Entire Matter Remanded
The Assessee, an individual who did not file the original return u/s 139, received ₹2,37,00,000 on sale of immovable property and rent of ₹2,18,500 (with TDS). Based on NMS/AIMS information, AO issued notice u/s 148 on 31.03.2021.
Because of technical glitches, the Assessee could not file the return on the portal. He responded manually, filed sale deed, rental details, computation etc. AO issued notices u/s 142(1) on 08.07...
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