Non-Cooperation with Dept cannot be Sole ground for Addition u/s 69A: ITAT [Read Order]

Dept - sole ground - ITAT - taxscan

The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that mere non-cooperation with the department cannot be the sole ground to make an addition under section 69A of the Income Tax Act, 1961. The assessee, Zakir Ibrahim Jamadar is an individual carrying out agricultural activities. The assessee has never filed a return…

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