Gaurav Kathuria vs ACIT

Parties Involved

Facts Summary

The present appeal is filed by assessee against the order dated 18.09.2024 by Ld. Commissioner of Income Tax (A)-3, Gurgaon in Appeal No.10543/2017-18 passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 08.06.2021 passed u/s 153A of the Act pertaining to Assessment Year 2018-19. A search and seizure action u/s 132 of the Act was carried out in the case of Shri Krishan Group of cases, Rohtak on 11.01.2019 including the assessee. Subsequently, notice u/s 153A(1) of the Act dated 20.01.2020 was issued, in response to which return of income was filed by the assessee on 05.05.2020, declaring total income of INR 19,97,280/-. Thereafter, various notices were issued from time to time and in response, the assessee furnished the requisite documents/reply to the lower authorities. After considering the submissions of the assessee, AO passed the assessment order u/s 153A on 08.06.2021, assessed the total income of assessee at INR 29,70,280/-. Against the said order, assessee preferred an appeal before the ld. CIT(A) who vide impugned order dated 18.09.2024, dismissed the appeal of the assessee. Aggrieved by the order of Ld. CIT(A), the assessee preferred appeal before the Tribunal by taking following grounds of appeal.…

Legal Issues

• 1. Validity of the assessment order due to mechanical approval u/s 153D

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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