Case Law Details
Case Name : Bhavani Shankar Rao Shanapathi Vs ITO (ITAT Visakhapatnam)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Visakhapatnam
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Bhavani Shankar Rao Shanapathi Vs ITO (ITAT Visakhapatnam)
ITAT Visakhapatnam remanded the matter back to CIT(A) for fresh consideration since CIT(A) passed ex-parte order as there was on response on behalf of the assessee.
Facts- During the assessment proceedings, AO observed that the assessee has made substantial cash deposits during demonetization period but did not file his return of income for the AY 2017-18. AO observed that in the absence any cogent documentary evidence to explain the source of the cash deposits, AO completed the assessment U/s. 144 o
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