ITA No. 403/CHD/2023

Parties Involved

Facts Summary

The assessee, Smt. Harinder Kaur, operates a petrol pump and had been filing timely returns up to Assessment Year 2016-17. However, no return was filed for the Assessment Year 2017-18 due to a dispute with her counsel. The Assessing Officer passed an order under section 144, adding cash deposits to the assessee's income. The assessee appealed to the Commissioner of Income Tax (Appeals) who deleted the addition made by the Assessing Officer. The revenue appealed to the Income Tax Appellate Tribunal against the order of the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in deleting the addition of Rs. 7,17,11,655/- made by the Assessing Officer.
• 2. Whether the Commissioner of Income Tax (Appeals) erred in not appreciating the assessee's non-cooperation during assessment proceedings.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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