Tribunal held that the assessee was unable to present her case effectively before the Assessing Officer as well as the Commissioner (Appeals); the matter was to be restored to the file of the Assessing Officer for a fresh examination. (AY. 2011-12)
Rekha Shah v. NFAC (2025) 213 ITD 371 (Mum) (Trib.)
S 144: Best judgment assessment-Amounts of investments not fully disclosed in books of account-Purchase of flat-Investment from maturity of fixed deposits-Matter was restored to the file of the Assessing Officer for a fresh examination. [S.69B]
Leave a Reply