Mohammed Salim Noorbhai Shaikh vs. Deputy Commissioner of Income Tax & Arifkhan Munirkhan Pathan vs. Income Tax Officer

Parties Involved

Facts Summary

For the Assessment Year 2012-13, the assessee, Mohammed Salim Noorbhai Shaikh, filed his return of income on 17.12.2013 declaring a total income of ₹9,28,900/-. The case was reopened under section 147 after recording reasons. The Assessing Officer noted that the assessee had received a sum of ₹33,00,000/- as a confirming party in a registered sale deed dated 09.06.2011, which had not been disclosed in the return of income. The Assessing Officer treated this sum as unexplained and undisclosed income and added it to the total income of the assessee. The assessee appealed against the order passed by the Commissioner of Income Tax (Appeals), which was dismissed for want of prosecution. The assessee sought condonation of delay in filing the appeal, which was granted by the Tribunal.…

Legal Issues

• 1. Whether the order passed by the Ld. CIT(A) is against law, equity & justice.
• 2. Whether the Ld. CIT(A) has erred in law and facts in upholding the addition made by the Ld. A.O.
• 3. Whether the Ld. CIT(A) has erred in law and facts in upholding the assessment reopened by the Ld. A.O.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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