Jitesh Jayantibhai Jasani v. ITO

Parties Involved

Facts Summary

The case pertains to an assessment year of 2019-20. The appellant, Jitesh Jayantibhai Jasani, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income-tax Act, 1961. The order in question arose from an assessment order issued by the Assessing Officer under sections 147 and 143(3) of the Act. The grounds of appeal included the addition of Rs.3,70,000/- under section 69A r.w.s. 115BBE of the Act for alleged on-money payment made for the purchase of a unit in the RK Empire project. The appellant argued that the addition was erroneous and that the principles of natural justice were violated. The appellant also sought condonation of delay in filing the appeal, which was granted due to mitigating circumstances.…

Legal Issues

• 1. Whether the addition of Rs.3,70,000/- under section 69A r.w.s. 115BBE of the Act was justified?
• 2. Whether the variance between section 69 in the SCN and section 69A in the final order materially affected the outcome?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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