Late Shri Duleechanda Vs. The I.T.O

Parties Involved

Facts Summary

The case pertains to an appeal by the assessee, Late Shri Duleechanda, against the order of the NFAC, Delhi dated 04.12.2024 for A.Y 2010-11. The assessee filed an application for condonation of delay due to ill health, which was accepted by the Tribunal. The assessee raised several grounds challenging the reassessment order dated 18.12.2017 passed by the Assessing Officer (AO) under sections 144 and 147 of the Income Tax Act, 1961. The AO had imposed an addition of Rs. 1,08,00,000/- in the case of Shri Duleechanda and Shri Dharmender Chaudhary, treating them as an Association of Persons (AOP). However, the case was initially reopened under the status of an individual.…

Legal Issues

• 1. Whether the reassessment order imposing an addition of Rs. 1,08,00,000/- is arbitrary and bad in law.
• 2. Whether the AO lacked the requisite statutory jurisdiction under Section 120 r.w.s 124 of the Act.
• 3. Whether the reasons to believe recorded by a non-jurisdictional AO suffers from an incurable defect.
• 4. Whether the CIT(A) erred in setting aside the impugned proceedings to the AO, who lacks jurisdiction over the case.
• 5. Whether the approval granted by the competent authority u/s 151 of the Act is mechanical in nature.
• 6. Whether the 'reasons to believe' is vague, arbitrary, and based upon borrowed satisfaction.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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