Anwar Hussain Karam Hussain Khan vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Anwar Hussain Karam Hussain Khan, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi, under section 250 of the Income-tax Act, 1961. The appeal arose from the assessment order dated 20 March 2024 passed under section 147 read with section 144B of the Act for assessment year 2016-17. The assessee raised several grounds of appeal, primarily challenging the addition of Rs.16,91,200/- made by the Assessing Officer under section 56(2)(vii) of the Act. The assessee argued that the addition was arbitrary, excessive, and not in accordance with law. The assessee also claimed that the provisions of section 56(2)(vii) were not applicable to the transaction as it occurred prior to the insertion of the provision. The assessee further contended that the Commissioner of Income-tax (Appeals) dismissed the appeal without properly appreciating the facts and circumstances of the case and without adjudicating the grounds on merits.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeals) erred in dismissing the appeal and confirming the addition of Rs.16,91,200/- made by the Assessing Officer without properly appreciating the facts and circumstances of the case.
• 2. Whether the Commissioner of Income-tax (Appeals) erred in law in dismissing the appeal allegedly for non-prosecution and in confirming the assessment without adjudicating the grounds on merits.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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