Issa Mohammad vs ITO, Ward-44(1), Kolkata

Parties Involved

Facts Summary

The assessee, Issa Mohammad, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals), NFAC, Delhi, for the assessment year 2016-17. The assessee had filed a return of income declaring a total income of Rs.3,90,210/-. An assessment order was passed under section 143(3) of the Income-tax Act, 1961, determining the assessed income at Rs.89,45,930/- with additions made under section 56(2)(vii)(b) of the Act and on account of undisclosed income. The assessee appealed against the order, and the appeal was partially allowed by the Commissioner of Income Tax. The assessee further appealed to the Income Tax Appellate Tribunal. The Tribunal found that the assessee was not given an opportunity to challenge the District Valuation Officer's report and to submit documents proving the property's actual value. The Tribunal remanded the matter to the Assessing Officer for reexamination.…

Legal Issues

• 1. Whether the assessee was given an opportunity to challenge the District Valuation Officer's report?
• 2. Whether the issue of the sale of the property requires re-examination?

Judgment Outcome

Decided in favour of Assessee.

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