Jatin Khara vs. Income Tax Officer, Ward-30(1), Kolkata

Parties Involved

Facts Summary

The present appeal arises from the order of the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-6, Mumbai, passed under section 250 of the Income Tax Act, 1961. The Assessing Officer (AO) enhanced the income from Rs. 23,94,380/- to Rs. 36,53,150/- by denying the claim under section 10(2A) of the Act. Aggrieved by this action, the assessee filed an appeal with a delay of 230 days. The Ld. CIT(A) refused to condone the delay. The assessee further filed the present appeal on several grounds, including the disallowance of the claim under section 10(2A) and the delay in filing the appeal due to improper tax advice.…

Legal Issues

• 1. Whether the delay in filing the first appeal should be condoned.
• 2. Whether the income from the partnership firm should have been taxed.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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