Tag: summon u/s 131(1A)
AO cannot sit back with folded hands in not issuing summons u/s 131 of Income Tax Act in quest for the truth. ITAT deleted additions made on account of cash deposits ABCAUS Case Law Citation:ABCAUS 3227 (2020) (01) ITAT In the instant case, appeal was filed by the …
Failure of AO to issue summons u/s 131(1) on request of assessee in order to enable him to discharge his prima facie onus is fatal to the assessment proceedings ABCAUS Case Law Citation:ABCAUS 3130 (2019) (08) ITAT Important case law relied upon by the parties: (a) Sona Electric …
Non furnishing information on apprehension of political misuse. ITAT upheld penalty u/s 272A(1)(c) for non compliance to summons 131(1A) which assessee claimed as purely witch-hunting ABCAUS Case Law Citation: ABCAUS 2503 (2018) 09 ITAT Important Case Laws Cited/relied upon by the parties: Jamnadas Madhavji & Co. vs. J.B. …