Rejection of evidence merely because it is in handwritten form is unjustified: ITAT Ahmedabad

Kalpeshbhai Amthabhai Desai Vs ITO (ITAT Ahmedabad)

ITAT Ahmedabad held that rejection of evidence merely because it in handwritten form is unjustified. Accordingly, matter remanded back to CIT(A) for fresh consideration. Appeal allowed.

Facts- The assessee is an individual and engaged in the business of retail milk selling. For the relevant AY 2012-13, the assessee did not originally file a return of income, as the total income was below the basic exemption limit under the Act. Subsequently, a notice u/s. 148 of the Act was issued by the AO on 25.03.2019, p

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