Krishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad

Parties Involved

Facts Summary

The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Assessing Officer assessed the income of Rs. 1,31,66,780/- under section 144 read with section 147 by making an addition of Rs. 1,14,99,120/-. The assessee appealed against the order, which was dismissed by the National Faceless Appeal Centre (NFAC). The assessee then appealed to the Tribunal.…

Legal Issues

• 1. Proper opportunity of being heard not provided by AO.
• 2. Notice under section 148 not served on assessee.

Judgment Outcome

Decided in favour of Assessee.

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