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Section 249(4) cannot be invoked In absence of pre-existing liability to pay advance tax
Case Law Details
- Case Name
- Smt. Ramadevi Nelaturi Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Hyderabad
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Smt. Ramadevi Nelaturi Vs ITO (ITAT Hyderabad)
In the case of Smt. Ramadevi Nelaturi vs. ITO, the ITAT Hyderabad addressed the dismissal of an appeal by the CIT(A)-NFAC under Section 249(4) of the Income Tax Act, 1961. The appellant had not filed her return of income for the assessment year 2019-20, leading the Assessing Officer to issue a notice under Section 148 after identifying cash deposits of ₹16.5 lakh in her bank account. A “Best Judgment Assessment” was completed under Section 69C, treating the deposits as unexplained income. On appeal, the CIT(A) dismissed the case citi...
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