Hari Krishna Kattiboina vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Hari Krishna Kattiboina, did not file any return of income for the Assessment Year 2017-18. The Assessing Officer issued notices for scrutiny after discovering that the assessee had deposited cash of Rs.12,82,000/- in his bank account during the demonetization period. The assessee did not respond to these notices, leading the Assessing Officer to complete the assessment under section 144 of the Income Tax Act, 1961, resulting in a total addition of Rs.18,96,370/-. The assessee appealed to the Commissioner of Income Tax (Appeals), who dismissed the appeal due to the assessee's failure to prosecute the case. The assessee then appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the appeal should be allowed and the order of the Commissioner of Income Tax (Appeals) set aside?

Judgment Outcome

Decided in favour of Assessee.

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