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| The Tax Publishers2020 TaxPub(DT) 0490 (All-HC) INCOME TAX ACT, 1961
Section 143(2)
Where assessee did not submit evidence or material at all before lower authorities in support of his claim for the deductions relating to, operating expenses, the cash deposit in bank and agricultural income and in spite of granting the assessee several opportunities, he miserably failed to comply with the notices issued by concerned authorities, therefore, appeal of assessee was dismissed.
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Assessment - Deductions relating to, operating expenses, cash deposit in bank and agricultural income - Validity of -
Issue arose consideration as to whether Tribunal was legally correct in its view that assessee did not submit evidence or material at all before lower Income Tax authorities in support of its claims for the deductions relating to operating expenses, cash deposit in bank and agricultural income. Held: Revenue followed due process of law to its hilt and in spite of granting the assessee several opportunities, he miserably failed to comply with the notices issued by the concerned authorities. Assessee did not submit evidence or material at all before lower authorities in support of its claims for the deductions relating to, operating expenses, the cash deposit in bank and agricultural income. Thus, appeal of assessee was dismissed.
REFERRED : Kamal Kumar Agarwal v. ITO [I.T.A No. 285/Agra/2017 & S.A. No. 04/Agra/2017 [In I.T.A No. 285/Agra/2017], dt. 11-3-2018]
FAVOUR : Against the assessee.
A.Y. :
IN THE ALLAHABAD HIGH COURT
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