Jahnvikaben Rameshchandra Upadhyaya Trust Vs. I.T.O., Ward-1(3)(1), Surat

Parties Involved

Facts Summary

The assessee, Jahnvikaben Rameshchandra Upadhyaya Trust, filed an appeal against the order of the National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) dated 26/03/2024. The assessee argued that the Commissioner dismissed the application under Section 154 of the Income Tax Act, 1961 without considering the facts of the case and confirmed the intimation under Section 143(1)(a) charging tax at the maximum marginal rate, which was erroneous. The assessee requested to be taxed at the slab rate applicable to individuals, HUF, AOP, etc. The appeal for the Assessment Year 2015-16 and 2016-17 was pending before the Commissioner of Income Tax (Appeals) - 3, Surat. The Commissioner dismissed the appeal for the Assessment Year 2016-17 without discussing the merits of the grounds of appeal.…

Legal Issues

• 1. Whether the Commissioner erred by dismissing the application under Section 154 without considering the facts of the case and confirming the intimation under Section 143(1)(a) charging tax at the maximum marginal rate.

Judgment Outcome

Decided in favour of Assessee.

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