Krishan Kumar vs. Assessment Unit, Income Tax Department
Parties Involved
Facts Summary
The assessee, Krishan Kumar, filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 29.04.2024 for the Assessment Year 2018-19. The Assessing Officer had passed the assessment order under section 147 read with sections 144 and 144B of the Income-tax Act, 1961, and under section 270A in ITA No.4283/Del/2024 & 4284/Del/2024 respectively without giving proper opportunity to the assessee. The Learned Commissioner of Income Tax (Appeals) affirmed the action of the Assessing Officer.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Assessing Officer passed the assessment order without giving proper opportunity to the assessee?
Judgment Outcome
Decided in favour of Assessee.
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