Sh. Ashwani Jain Vs. DCIT

Parties Involved

Facts Summary

The assessee, Sh. Ashwani Jain, is aggrieved against the orders of the Commissioner of Income Tax (Appeals)-30, New Delhi, dated 12.12.2024, involving proceedings under sections 153C r.w.s. 143(3) and 143(3) of the Income-tax Act, 1961. The assessee was found to be part of a well-orchestrated accommodation entry network during a search action conducted on M/s. Sanjay Jain & Mehta group on 26.10.2020. Consequently, the Assessing Officer framed an assessment order dated 09.03.2023, adding Rs.1,28,220/- as entry commission. The assessee challenged this order in ITA No. 3403/Del/2025. In the second appeal, ITA No. 3404/Del/2025, the assessee contested a section 143(3) assessment framed on 22.12.2022, arguing that it should have been a section 153C assessment.…

Legal Issues

• 1. Whether the assessee is liable to be assessed as an entry provider under section 153C of the Income-tax Act, 1961.
• 2. Whether the assessment under section 143(3) was correctly framed instead of section 153C.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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