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Case Law Details

Case Name : Vinod Kumar Garg Vs ITO (ITAT Delhi)
Related Assessment Year : 2012-13
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Vinod Kumar Garg Vs ITO (ITAT Delhi)

Income Tax Appellate Tribunal (ITAT) Delhi addressed the appeal filed by Vinod Kumar Garg concerning the assessment year 2012-13. The case arose from an ex-parte order passed by the Commissioner of Income Tax (Appeals) [CIT(A)], upholding the assessment under Sections 147 and 144 of the Income Tax Act, 1961. The assessment included additions of ₹7.42 lakh for alleged unexplained property investments and ₹44.5 lakh for unexplained cash deposits. The appellant argued that the assessment and reassessment proceedings were procedurally flawed, il

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