Akram Karim Khan vs. ITO, Ward-1(1), Aurangabad

Parties Involved

Facts Summary

The assessee, Akram Karim Khan, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2018-19. The Assessing Officer issued notices under sections 148A and 148 of the Income Tax Act, 1961, regarding the sale of immovable property, cash deposits, and a motor vehicle. The assessee failed to respond to these notices, leading to an assessment order under sections 144 and 147 of the Act. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal for non-compliance without addressing the grounds of appeal, including the validity of the reassessment proceedings.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) had the authority to dismiss the appeal for non-compliance without adjudicating on the merits.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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