Krishnan Lakshmanan vs. The Income Tax Officer

Parties Involved

Facts Summary

Krishnan Lakshmanan, the assessee, made a cash deposit of Rs.11,67,500/- and did not file an income return. The case was reopened under section 148 of the Income Tax Act, 1961. Despite notices, the assessee did not appear before the Assessing Officer (AO), leading to an exparte assessment. The assessee appealed to the Commissioner of Income Tax (Appeals) (NFAC) Delhi, which was dismissed. The assessee further appealed to the Income Tax Appellate Tribunal. Counsel for the appellant argued that the Commissioner did not follow natural justice principles and that the assessee should be given another opportunity to prosecute the case.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) properly followed the principles of natural justice?
• 2. Whether the assessee should be given another opportunity to prosecute the case?

Judgment Outcome

Decided in favour of Assessee.

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