Case Law Details
Case Name : Smt Vimladevi Parasmal Jain Vs ITO (ITAT Mumbai)
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Mumbai
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Smt Vimladevi Parasmal Jain Vs ITO (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT) Mumbai ruled in favor of Smt. Vimladevi Parasmal Jain, allowing her appeal against an order by the National Faceless Appeal Centre (CIT(A)) related to the assessment year 2014-15. The case involved a delayed appeal, which was condoned based on judicial principles favoring substantial justice over procedural technicalities. The primary issue concerned an addition made by the Assessing Officer (AO) under Section 68 of the Income Tax Act, alleging that the assessee had unaccounted income from the
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