Ashok Bala Vs. ITO, Ward 59(7), Delhi
Case No: ITA No. 791/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’
Date: 3/19/2025
Parties Involved
appellantAshok Bala
respondentITO, Ward 59(7), Delhi
Facts Summary
The appellant/assessee, Ashok Bala, e-filed a return of income declaring a total income of Rs. 6,05,250/- on 14.10.2017. The case was selected for scrutiny under CASS to verify the 'Quantitative details of principal items of goods traded or raw-material as well as finished goods'. Notices under Section 143(2) and Section 142(1) of the Income-Tax Act, 1961, were issued to the assessee to draw details on various dates. The assessee furnished details and filed replies to the notices. However, the A…
Decision in favour of
Assessee
Legal Issues
- 1. Violation of principles of natural justice as no show-cause-notice was issued before making the addition in the assessment order.