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Case Law Details

Case Name : Dinesh Dahiya Vs PCIT (Delhi High Court)
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Dinesh Dahiya Vs PCIT (Delhi High Court)

Delhi High Court held that ITAT misdirected itself on facts as addition was made on presumptive income without considering the loss in trading in equity and commodities and hence matter remanded to ITAT.

Facts-

The appellant/assessee had not filed his Return of Income (ROI). Consequently, the appellant/assessee was served with a communication dated 12.07.2012 bringing to his notice that no ROI had

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