Indian in Kuwait sent Rs 1.09cr, no ITR; ITAT deletes Rs 5.52L, checks Rs 2.5cr

 The absence of an original ITR became a key issue. Although the department had information about the substantial sums held in his Indian accounts, there was no tax return on record explaining their nature and source. The absence of an original ITR became a key issue. Although the department had information about the substantial sums held in his Indian accounts, there was no tax return on record explaining their nature and source.