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Case Law Details

Case Name : Maha Singh Vs ITO (ITAT Delhi)
Related Assessment Year : 2010-11
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Maha Singh Vs ITO (ITAT Delhi)

Introduction: In the case of Maha Singh vs ITO, the Income Tax Appellate Tribunal (ITAT) Delhi has granted a fresh adjudication of a previous order. The issue pertained to unexplained cash deposits in the assessee’s saving bank account, which led to an income tax addition under the Income Tax Act, 1961. However, the ITAT set aside the exparte order, citing procedural deficiencies and a violation of natural justice principles.

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