MALIPEDDI GIRIDHAR v. THE ASST. CIT- CIRCLE-1

Parties Involved

Facts Summary

The assessee, MALIPEDDI GIRIDHAR, filed his original return of income admitting a total loss of Rs.16,64,434/- for the Assessment Year 2017-18 on 22.09.2017. Later, on 02.02.2018 and 31.03.2018, the assessee filed two revised returns admitting total income of Rs. 16,01,950/-. The case was selected for scrutiny under CASS based on the latest return filed by the assessee on 31.03.2018. The Assessing Officer issued statutory notices under section 143(2) and 142(1) of the Act, which the assessee did not comply with except filing ITR and Tax Audit Report. The Assessing Officer completed the assessment under section 144 of the Act by making additions under section 68 of the Act and disallowances under various sections of the Act. The assessee filed an appeal before the Commissioner of Income Tax (Appeals) which was partly allowed. The assessee further appealed to the Income Tax Appellate Tribunal.…

Legal Issues

• 1. Admission of additional evidences by the Commissioner of Income Tax (Appeals)

Judgment Outcome

Decided in favour of Assessee.

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