Jai Kuwaar v. ITO Ward-1

Parties Involved

Facts Summary

The case of the assessee was selected for scrutiny by order dated 29-03-203 and a notice under section 148 of the Act was issued. Subsequently various notices were issued to the assessee. In the response of the notice under section 148 of the Act the assessee filed return of income declaring of Rs.1,04,760/-and agriculture income for Rs.90,500/-. The Assessing Officer completed the assessment proceeding after making the addition on various head and assessed the total income Rs. 93,08,200/- of the assessee. Aggrieved the order of the Assessing Officer the assessee preferred the appeal before the Ld. NFAC, who vide his order dated 20-11-2025 dismissed the appeal. Being aggrieved the order, the assessee is in appeal before the Tribunal.…

Legal Issues

• 1. Whether the appeal was decided without giving the opportunity of being heard to the assessee?
• 2. Whether the assessee has not availed the opportunity of being heard?

Judgment Outcome

Decided in favour of Assessee.

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