Shri Dharmendrasinh Nirmalsinh Gohil vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shri Dharmendrasinh Nirmalsinh Gohil, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2013-14. The assessee declared a total income of Rs. 11,03,600/- for the assessment year. A search action was carried out on M/s. Harsh Enterprise, and it was found that the assessee had availed accommodation entries of Rs. 2,72,41,072/- from the said companies. Notices under various sections of the Income Tax Act were issued, and the Assessing Officer passed an assessment order under Section 147 r.w.s. 144B of the Act, assessing the income at Rs. 2,83,44,672/-. The assessee filed an appeal before the CIT(A), which was dismissed.…

Legal Issues

• 1. Whether the CIT(A) erred in passing the order ex-parte and without deciding it on merits.
• 2. Whether the CIT(A) erred in failing to call for the assessment records from the Assessing Officer.
• 3. Whether the CIT(A) erred in confirming the action of the Assessing Officer in assuming jurisdiction under Section 147 of the Act.
• 4. Whether the CIT(A) erred in failing to consider that the Assessing Officer did not adhere to the prescribed procedure for faceless assessment under Section 144B of the Act.
• 5. Whether the CIT(A) erred in confirming the addition of Rs. 2,72,41,072/- made by the Assessing Officer on account of alleged accommodation entries from M/s Harsh Enterprise.
• 6. Whether the CIT(A) erred in confirming the action of the Assessing Officer in not allowing the set off under Sections 70-71 of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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