Case Law Details
Case Name : Shivraj Singh Vs ITO (ITAT Lucknow)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Lucknow
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Shivraj Singh Vs ITO (ITAT Lucknow)
Assessee, who had not filed return for AY 2012-13, faced an ex-parte assessment u/s 144/147 dated 05.12.2019 wherein AO determined income at Rs.51,05,000/- treating cash deposits as unexplained u/s 69A along with a small interest addition.
CIT(A) upheld assessment without granting effective opportunity. Before Tribunal, Assessee contended that neither AO nor CIT(A) afforded reasonable opportunity to explain the deposits.
Tribunal no
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