Ambrish Kumar v. The Income Tax Officer 5(4) Barabanki

Parties Involved

Facts Summary

The Department received information that the assessee had deposited a sum of Rs.11,41,500/- in his bank account during the demonetization period. Notices were issued to the assessee under section 142(1) of the Income Tax Act, 1961, but the assessee did not file his return of income. The Assessing Officer invoked the provisions of section 144 of the Act and completed the assessment, assessing the total income of the assessee at Rs.49,05,540/-. Aggrieved, the assessee preferred an appeal before the NFAC, which was dismissed. The assessee then approached the Tribunal challenging the action of the NFAC.…

Legal Issues

• 1. The Ld. CIT (A) has failed to know about the facts and circumstances of the case, and has arbitrarily given the decision.
• 2. The Ld. CIT (A) has erred while not giving adequate opportunity of being heard.
• 3. The Assessee's financial condition is very poor, and the assessee does not hire the proper council.
• 4. The appellant craves leave to add to or alter the grounds of appeals.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shiv Swami Verma v. The Income Tax Officer 5(5) Barabanki

  Lucknow bench

• Ajay Battery Industries Vs DCIT, Circle-37(1), Kolkata

  Kolkata Bench benchAY 2019-20Allowed

• DCIT vs. The Rajasthan Small Industries Corporation Ltd.

  Jaipur bench

• ITO vs. Kamleshbhai Prajapati

  Ahmedabad bench

• Udai Parnami vs. Income Tax Officer, Ward 5(2), Jaipur

  Jaipur bench

• Late Pratapsingh Kartarsingh Walia vs. Income Tax Officer

  Pune bench