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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Non-est return of income - Assessee had never applied for PAN, ...


Assessee's Unverified Return Deemed Invalid Without PAN; Considered Anonymous Submission with Fictitious Details.

February 3, 2015

Case Laws     Income Tax     AT

Non-est return of income - Assessee had never applied for PAN, the return of income was not verified and the return being not filed by the Assessee stand established and the return of income filed has to be treated as a scrap of paper filed by anonymous person reflecting fictitious income, assets and liabilities. - AT

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