Azad vs ITO
Case No: ITA No.3/Del/2024
Court: Income Tax Appellate Tribunal, Delhi 'E' Bench, New Delhi
Date: 2/19/2025
Parties Involved
appellantAzad
respondentITO
Facts Summary
The instant appeal has been filed by the assessee, Azad, against the First Appellate order dated 10.11.2023 passed by the Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 27.11.2018 under sections 148/144 of the Income Tax Act, 1961 for the assessment year 2015-16. The assessee has challenged the jurisdiction assumed under section 147 of the Act and the addition made by the Assessing Officer towards allegedly unexplained cash dep…
Decision in favour of
Assessee
Legal Issues
- 1. Legitimacy of jurisdiction assumed under section 147 of the Income Tax Act, 1961
- 2. Addition made by the AO towards allegedly unexplained cash deposits
Precedents Relied Upon
4 precedents cited in this judgement.