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Case Law Details

Case Name : Badrinath Shreenivas Vs ITO (ITAT Ahmedabad)
Related Assessment Year : 2011-12
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Badrinath Shreenivas Vs ITO (ITAT Ahmedabad)

Income Tax Appellate Tribunal (ITAT), Ahmedabad, has set aside the assessment order against Badrinath Shreenivas for the Assessment Year 2011-12. The case involved the addition of unexplained deposits and income, totaling ₹24,30,980, under Sections 69 and 144 read with 147 of the Income Tax Act, 1961. The tribunal ruled that the assessment was flawed due to the failure to serve notices at the correct address, denying the assessee a fair opportunity to present evidence.

The Assessing Officer (AO) initiated reassessment proceeding

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