Mahesh Kumar Sharma vs. Income-tax Officer

Parties Involved

Facts Summary

The assessee, Mahesh Kumar Sharma, is a non-filer. Based on information that the assessee had made cash deposits, including through bearer's cheque, in his current account with Central Bank of India amounting to Rs.1,19,04,250/-, the Assessing Officer initiated proceedings under section 147 and issued notice under section 148 of the Income-tax Act, 1961. The assessee did not respond to the notices, leading the Assessing Officer to add and assess total income of Rs. 1,19,04,250/- under section 69A read with section 115BBE. The assessee preferred an appeal before the Commissioner of Income-tax (Appeals), which was dismissed ex parte. The second appeal was filed on the ground that the order was not passed in accordance with section 250(6) of the Act without providing a proper opportunity of hearing to the assessee.…

Legal Issues

• 1. Whether the impugned order is liable to be set aside for not providing proper opportunity of hearing to the assessee?
• 2. Whether the matter should be remanded back to the Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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