Non-Speaking CIT(A) Order Quashed; IDS & JDA Issues Re-Examined

Nandkumar Baban Saste Vs ITO (ITAT Pune)

IDS Declaration Alone Cannot Justify Addition—ITAT Sends Case Back for Proper Hearing – CIT(A)’s Non-Speaking Order Quashed; JDA & IDS Issues to Be Re-Examined

Assessee, an individual farmer, did not file ROI for AY 2017-18. AO reopened assessment u/s 147 on the basis that assessee had made a declaration of ₹88,22,870 under IDS-2016 for AY 2014-15 but had not paid IDS taxes. In response to notice u/s 148, assessee filed a return declaring income of only ₹138.

During assessment, assessee explai

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