Bharat Trust Vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee filed its return of income for the relevant assessment year on 13.07.2023, declaring a total income of Rs. 77,940/- and tax paid of Rs. 33,940/-. The return was processed under Section 143(1) of the Income Tax Act, 1961 by the CPC on 18.12.2023, resulting in the same assessed income but raising a tax demand of Rs. 13,600/-. Aggrieved by the said intimation, the assessee filed an appeal before the Commissioner of Income-tax (Appeals). However, the Commissioner dismissed the appeal as infructuous, observing that the disputed demand had already been rectified and the issues raised by the assessee had been resolved through a rectification order dated 01.04.2024.…

Legal Issues

• 1. Whether the learned Commissioner of Income-tax (Appeals) erred in law and facts in dismissing the grounds of appeal.

Judgment Outcome

Decided in favour of Assessee.

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