Aslam Chous vs. ITO, Ward-2

Parties Involved

Facts Summary

The assessee, Aslam Chous, has appealed against the order of the Commissioner of Income-tax (Appeals) for the assessment year 2015-2016. The assessee has raised several grounds of appeal, including the addition of unexplained money under section 69A of the Income Tax Act, estimation of income under section 44AD, and the validity of the notice issued under section 148 of the Act. The assessee also raised an additional ground challenging the validity of the notice issued beyond the limitation period.…

Legal Issues

• 1. Whether the order of the Commissioner of Income-tax (Appeals) is contrary to the facts and provisions of law.
• 2. Whether the notice issued under section 148 of the Act is barred by limitation.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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