HAJIMOHMADSAFI ABDULREHMAN SHAIKH,VADODARA V. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), VADODARA
ITA 2412/AHD/2025
2013-2014
Pronouncement Date: 27-03-2026
Result: Assessee
Condonation of delay Set asideOpportunity of being heardreasonable causeCorroborative evidencesUnexplained cash creditSale consideration of property below Jantri ValueBogus purchaseOnus to provePrinciple of natural justiceinitiation of penalty proceedingsbogus147143(3)263271(1)(c)43CA6813150C