Abhishek Jayketu Joshi Vs. AC CIR-42(2)(1)
Parties Involved
Facts Summary
The assessee, Abhishek Jayketu Joshi, filed his original return of income for the year 2019-20 declaring a total income of Rs. 1,48,76,220/- after claiming deductions. He claimed a deduction of Rs. 5,00,000/- under section 80GGC for a donation to Kisan Party of India. The Assessing Officer received information suggesting that the political party was involved in providing accommodation entries. Consequently, reassessment proceedings were initiated under section 148. The Assessing Officer disallowed the deduction, holding the donation was not genuine. The assessee appealed this decision, arguing procedural and jurisdictional errors, denial of natural justice, and lack of evidence to support the disallowance.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of reassessment proceedings under section 148
- 2. Disallowance of deduction under section 80GGC
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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