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ITAT Upholds Addition as Cash Deposits Lack Evidence; Section 115BBE Amendment Prospective
Case Law Details
- Case Name
- Indira Rani Mulpuri Vs ITO (ITAT Visakhapatnam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Visakhapatnam
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Indira Rani Mulpuri Vs ITO (ITAT Visakhapatnam)
The appeal before the Income Tax Appellate Tribunal (ITAT), Visakhapatnam, was filed by the assessee challenging the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 19 February 2024. The appeal arose from an assessment order passed under Section 144 of the Income Tax Act, 1961 dated 25 December 2019 for Assessment Year (AY) 2017–18. The appeal before the Tribunal was filed with a delay of 318 days.
The assessee filed a petition seeking condonation of delay, explaining that she was not a reg...
