https://www.taxtmi.com/highlights?id=65775 Reopening of assessment u/s 147 - Addition u/s 68 - unexplained deposits in bank account - assessee is a small time tea and pakoda seller and he could not have been expected to grasp intricacies of Income Tax Law - As reached the conclusion that the assessee’s case deserves that a sympathetic view may be taken - the assessment order was also passed exparte qua the assessee as the assessee had furnished the reply before the wrong AO. - AT en-us Fri, 23 Sep 2022 17:56:55 +0530 Fri, 23 Sep 2022 17:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65775 Reopening of assessment u/s 147 - Addition u/s 68 - unexplained deposits in bank account - assessee is a small time tea and pakoda seller and he could not have been expected to grasp intricacies of Income Tax Law - As reached the conclusion that the assessee’s case deserves that a sympathetic view may be taken - the assessment order was also passed exparte qua the assessee as the assessee had furnished the reply before the wrong AO. - AT Highlights Income Tax Fri, 23 Sep 2022 17:56:55 +0530 https://www.taxtmi.com/highlights?id=65775