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Case Law Details

Case Name : Dasrathbhai Narandas Patel Vs ITO (ITAT Ahmedabad)
Related Assessment Year :
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Brief of the case

In the Case of the Dasrathbhai Narandas Patel v ITO, ITAT-Ahmedabad held that the assessment Proceedings are completely different from Penalty Proceedings and before initiating the penalty proceedings there should be some convincing and corroborative evidence.

Facts of the Case

Assessee is a teacher, who is also getting income from agriculture. Assessee filed his return of income for

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