Mumbai resident Manoj Kumar Soman did not file his Income Tax Return (ITR), however, the Income Tax Department noticed some receipts in the taxpayer’s name and his income was brought to tax. The assessee made an appeal in the tribunal and managed to get his tax demand reduced, despite not having filed his ITR for the year concerned. He won the case in Income Tax Appellate Tribunal (ITAT) Mumbai for statistical reasons.
The case dates over a decade back when income tax officials reopened Soman’s assessment for the financial year 2010-11 under Section 147. This was done on the basis of information in the annual information return (AIR) and Form 26AS, which showed certain receipts (income) in the individual’s hand.
