Brijesh Kabra vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Brijesh Kabra, filed his return of income for the Assessment Year 2014-15 declaring a total income of Rs. 8,61,350/-. The Income Tax Officer (ITO) received information about certain property purchases and issued a notice under section 148 to re-open the case. The assessee re-filed his return, and the ITO issued notices under sections 143(2)/142(1). The ITO completed the assessment, re-assessing the total income at Rs. 62,65,660/-. The assessee filed an appeal before the Commissioner of Income-Tax (Appeals) (CIT(A)), which was dismissed. The assessee then filed a rectification application under section 154 and another appeal to the Income Tax Appellate Tribunal (ITAT). The ITAT set aside the order passed by the CIT(A) and directed a fresh adjudication. The CIT(A) passed a rectification order, which the assessee appealed against.…

Legal Issues

• 1. Whether the order passed by the CIT(A) under section 154 r.w.s. 250 of the Income Tax Act, 1961 is valid and legal.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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