Remand Warranted: Assessee Deserves Opportunity – ITAT Indore

Noorul Hasan Baig Vs DCIT/ACIT (ITAT Indore) Introduction: In a landmark decision, the Indore ITAT recently examined a pivotal issue: Is it a fit case for remand where the assessee deserves another chance to furnish relevant documents initially not produced before the lower authorities? Background: – Profile of the Assessee: Noorul Hasan Baig, an individual, operates a civil contractor business under the name M/s. Shahjehan Builders and Developers. For the Assessment Year (AY) 2017-18, he declared an income of Rs. 3,05,720/-. – Central Issue: During the scrutiny of his returns, au...