https://www.taxtmi.com/highlights?id=67222 Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look reasonable before conducting survey U/s. 133A of the Act. The same plea holds no water subsequent to survey operation due to the fact that the appellant appeared before lower authorities, filed details with the aid and service of professional, deposed statements and he was made aware of the consequences. Hence, the plea of ignorance is rejected and the conduct is contumacious to the authority - AT en-us Tue, 20 Dec 2022 16:33:11 +0530 Tue, 20 Dec 2022 16:33:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67222 Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look reasonable before conducting survey U/s. 133A of the Act. The same plea holds no water subsequent to survey operation due to the fact that the appellant appeared before lower authorities, filed details with the aid and service of professional, deposed statements and he was made aware of the consequences. Hence, the plea of ignorance is rejected and the conduct is contumacious to the authority - AT Highlights Income Tax Tue, 20 Dec 2022 16:33:11 +0530 https://www.taxtmi.com/highlights?id=67222