Case Law Details
Case Name : Ramalingaiah Ramesh Vs ITO (ITAT Bangalore)
Appeal Number : ITA No. 995/Bang/2024
Date of Judgement/Order : 21/08/2024
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Bangalore
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Ramalingaiah Ramesh Vs ITO (ITAT Bangalore)
ITAT Bangalore directed authorities not to dismiss rectification application u/s. 154 on the ground of limitation as the assessee was erroneously misled to deposit taxes and it is settled law that no tax can be collected without authority of law.
Facts- The assessee is
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