Hari Babu vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee filed a return of income declaring a total income of Rs. 3,96,670/-. The case was selected for scrutiny, and notices under section 143(2) and 142(1) of the Income Tax Act, 1961 were issued. An assessment order was passed treating an amount of Rs. 1,09,45,000/- as unexplained money under section 69A of the Act. The assessee appealed against this order to the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), who dismissed the appeal ex-parte. The assessee then filed an appeal against this order before the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Whether the order of the Commissioner of Income Tax (Appeals) is against the principles of natural justice?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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