AJAY PRATAP RAMAN VS. INCOME TAX OFFICER, WARD 2(1)(5), GHAZIABAD

Parties Involved

Facts Summary

The assessee, Ajay Pratap Raman, made cash deposits of Rs. 10,00,000/- in his bank account with Bank of Baroda, Ghaziabad during the demonetization period (09.11.2016 to 30.12.2016). The Assessing Officer (AO) noted that the assessee had not filed a return of income for the assessment year 2017-18 voluntarily. Consequently, a notice under section 142(1) of the Act was issued to the assessee on 10.3.2018, requiring him to furnish the return of income for AY 2017-18 on or before 31.3.2018. However…

Legal Issues

• 1. Whether a notice under section 148 of the Act was served upon the assessee.
• 2. Whether the AO and CIT(A) provided proper and reasonable opportunity of being heard to the assessee.

Precedents Relied Upon

Judgment Outcome