Miniswamappa Satish Vs. The Income Tax Officer
Case No: ITA No.2353/Bang/2024
Court: Income Tax Appellate Tribunal, 'C' Bench, Bangalore
Date: 1/20/2025
Parties Involved
appellantMiniswamappa Satish
respondentThe Income Tax Officer, Ward 4(3)(2), Bangalore
Facts Summary
The assessee, Miniswamappa Satish, an individual, failed to file any return of income for the assessment year 2016-17. The case was reopened under section 147 of the Act based on information received. The Assessing Officer (AO) issued multiple notices to the assessee, but the assessee did not comply. Eventually, the AO issued a show cause notice under section 144 on 21.2.2022, to which the assessee responded on 10.3.2022. The AO sent a draft order to the assessee, who then filed another reply on…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the matter should be restored to the file of the CIT(A) or AO for fresh consideration?