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Rs. 5.33 Lakh Mistaken as ₹5.33 Crore: ITAT Rescues Illiterate Villager from Wrong U/s 69A Addition
Case Law Details
- Case Name
- Savita Devi Vs ITO (ITAT Patna)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Patna
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Savita Devi Vs ITO (ITAT Patna)
Assessee, an uneducated village housewife, was reopened u/s 147 based on information that she possessed term deposits of ₹5.33 crore. Having received only the initial notice, she responded through a local advocate denying the transaction, but subsequent notices went to a wrong email ID mistakenly entered on the portal. AO proceeded ex parte u/s 144/147 & added the entire ₹5.33 crore u/s 69A. CIT(A) refused to condone 140 days’ delay & dismissed the appeal in limine.
Before Tribunal, Assessee produced affidavit & Union Bank cert...
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