Balaram Nama Gaikwad vs IIO, Ward – 3(1), Kalyan
Parties Involved
Facts Summary
These two appeals by assessee, Balaram Nama Gaikwad, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)] both dated 26.06.2025 for Assessment years (AY) 2014-15 & 2016-17 respectively. The assessee has raised several grounds of appeal, including the dismissal of the appeal without proper appreciation of facts, issuance of Notice U/s 148 without recorded reasons, and additions made under sections 69 and 69A of unexplained money and investments. The assessee argues that the orders were passed ex-parte and seeks another opportunity to contest the case on merit. The Revenue counters that the assessee is a habitual defaulter and does not deserve further leniency.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) erred in dismissing the appeal without proper appreciation of facts.
- 2. Whether the issuance of Notice U/s 148 was valid.
- 3. Whether the additions made under sections 69 and 69A were justified.
Judgment Outcome
Decided in favour of Assessee.
Similar Judgements
Neelam Ayurcham India Pvt. Ltd. Vs Commissioner of Income Tax
Mumbai Bench benchAY 2019-20AllowedHareshkumar Hashmukhlal Shah Vs. Income Tax Officer
Ahmedabad benchJora Ram Mali Vs. ACIT, Circle – 4(2)
Sachin Kishor Sheth Vs ITO, Ward-42(1)(5), Mumbai
SMC Bench, Mumbai benchAY 2022-23 & 2023-24AllowedSundaram Subramanian vs. ITO, Circle -2(1), Trichy
O P Jindal Foundation Vs ITO, Exem. Ward-2(2), Mumbai
SMC Bench, Mumbai benchAY 2018-19, 2019-20Allowed