Dinesh Joshi vs. DCIT, Circle-3(2), Gangtok
Case No: ITA No.1841/Kol/2025
Court: Income Tax Appellate Tribunal, 'A' Bench, Kolkata
Date: 10/28/2025
Parties Involved
appellantDinesh Joshi
respondentDCIT, Circle-3(2), Gangtok
Facts Summary
The assessee, Dinesh Joshi, a resident of Sikkim holding a Sikkim Subject Certificate, is not liable to pay income tax as per law. He did not file a return of income for the assessment year 2019-20. The Assessing Officer found that the assessee had deposited Rs.3,98,43,042/- in his bank accounts and reopened the case, issuing a notice under Section 148 of the Income-tax Act, 1961. The assessee did not respond to the notice, leading the Assessing Officer to complete the assessment ex parte by dis…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the ex parte assessment order passed by the Assessing Officer.