Govind Kumar Goyal vs. ITO

Parties Involved

Facts Summary

The assessment for the Assessment Year 2013-14 in the case of the assessee was completed u/s 143(3) of the Act, 1961 on 19/08/2015 at an assessed income of Rs.11,50,900/- by the Assessing Officer as against the return of income of Rs.9,33,130/-. The case of the assessee was reopened u/s 147 of the Act by issuing notice u/s 148 of the Act. The assessment order came to be passed on 27/09/2018 u/s 147/143(3) of the Act by making addition of Rs.26,490/- by disallowing expenses for tuition fee and further disallowed Rs.1,60,271/- on the ground that assessee could not produce the voucher of expenses for the plant and machinery. Aggrieved by the assessment order dated 27/09/2018, assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17/05/2023, dismissed the appeal filed by the assessee. As against the order dated 17/05/2023 passed by the Ld. CIT(A), the assessee preferred the present appeal before this Tribunal on the grounds mentioned above.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) was justified to sustain invocation of proceedings u/s 147?
• 2. Whether the Commissioner of Income Tax (Appeals) was justified to uphold the propriety of assessment?
• 3. Whether the Commissioner of Income Tax (Appeals) was justified in sustaining addition of Rs.26490/- wrongly described Tuition Expenses?
• 4. Whether the Commissioner of Income Tax (Appeals) was justified in sustaining addition of Rs. 160271 for depreciation and additional depreciation?

Judgment Outcome

Decided in favour of Assessee.

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