Bachan Kaur vs. The ITO

Parties Involved

Facts Summary

The case of the Assessee was reopened under section 147 based on AIR information about certain cash deposits in her savings bank account with State Bank of India, Pehowa. Notices were issued under section 142(1), and in the absence of any explanation submitted by the Assessee, an exparte order was passed under section 144 of the Act, adding Rs 29,50,000/- as income from undisclosed sources. The Assessee moved an appeal before the Commissioner of Income Tax (Appeals) under the National Faceless Appeal Centre, which was confirmed by the Commissioner. The Assessee has raised grounds of appeal, including the failure to provide a sufficient opportunity to be heard due to her illness and the death of her husband.…

Legal Issues

• 1. Whether the Assessee was given a sufficient opportunity to be heard by the CIT(A) due to her illness and the death of her husband.
• 2. Whether the CIT(A) erred in confirming the addition of Rs. 29,50,000/- as income from undisclosed sources.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Similar Judgements

• Divya Panwar vs DCIT

  Delhi "B" Bench: New Delhi benchAY 2019-20Allowed

• AZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP

  Delhi Bench benchAY 2012-13Allowed

• Pinakin Patel vs. ITO

  Ahmedabad bench

• Pankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002

  Delhi Bench benchAY 2012-13Allowed

• Mrs. Marguerite Lasusa Chawla Vs ACIT, International Taxation

  Delhi Bench ‘D’, New Delhi benchAY 2018-19Allowed

• Sunder Bai, W/o- Deshraj Yadav Vs. Income Tax Officer