Karambir Singh Vs The Income-tax Officer
Case No: ITA No. 3558/DEL/2024 [A.Y. 2015-16]
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI
Date: 2/19/2025
Parties Involved
appellantKarambir Singh
respondentThe Income-tax Officer
Facts Summary
The assessee, Karambir Singh, filed his Return of Income for the Assessment Year 2015-16 declaring an income of Rs. 16,83,120/-. The return was selected for scrutiny assessment and the assessment under section 143(3) was completed on the returned income. Subsequently, the Assessing Officer issued notices under section 154 to examine two issues: (i) the assessee had claimed diesel expenses twice amounting to Rs 2,90,49,919/-, and (ii) non-deduction of tax at source under section 194C on freight p…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Assessing Officer had the jurisdiction to reopen the assessment under section 147 of the Act.
- 2. Whether the notice under section 148 was validly issued during the pendency of proceedings under section 154.
Precedents Relied Upon
9 precedents cited in this judgement.