Mahavir Inductomelt Pvt. Ltd. vs. The Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

These two appeals are filed by the Assessee against the separate orders of even dated 30.03.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16 & 2016-17. The assessee has raised several grounds of appeal, including the passing of an Ex Parte order, illegal confirmation of actions by the Assessing Officer, and errors in reassessment proceedings. The appeals were dismissed summarily by the Ld. CIT(A), but the Counsel for the assessee pleaded that due compliances would be made if given an opportunity.…

Legal Issues

• 1. Passing of Ex Parte order without providing reasonable opportunity of being heard.
• 2. Confirmation of illegal action by the Assessing Officer under section 148 of the Act.
• 3. Confirmation of illegal action by the Assessing Officer under sections 147 and 144B of the I.T. Act, 1961.
• 4. Reassessment proceedings based on information about the assessee being a beneficiary of accommodation entries.
• 5. Addition made by the Assessing Officer treating revenue receipt as unexplained cash credits.
• 6. Reassessment without providing copy of the statements, materials, documents etc. relied upon.

Judgment Outcome

Decided in favour of Assessee.

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