Dharmesh Chamanlal Mehta Vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Dharmesh Chamanlal Mehta, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The appeal was filed against the order confirming the addition of Rs. 26,42,700/- made by the Assessing Officer under section 69 of the Act as unexplained investment. The assessee argued that the addition was made without proper evidence and violated principles of natural justice. The Tribunal heard both parties and found that the assessee had failed to submit documents and evidences before the Lower Authorities. The Tribunal set aside the order of the Commissioner of Income Tax (Appeals) and remitted the issue back to the file of the Commissioner of Income Tax (Appeals) for fresh adjudication in accordance with law.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred in law and on facts by confirming the addition of Rs. 26,42,700/- made by the Assessing Officer under section 69 of the Income Tax Act, 1961 as unexplained investment?

Judgment Outcome

Decided in favour of Assessee.

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