Manjinder Kaur Chaniana vs Assessment Unit

Parties Involved

Facts Summary

The assessee, Manjinder Kaur Chaniana, was a non-filer for the assessment year 2016-17. Substantial cash deposits and contract receipts were found in her bank accounts. Consequently, a notice under section 148 was issued by the Assessing Officer (AO). Due to the assessee's failure to comply with the notices, the assessment was completed under sections 147, 144, and 144B of the Income Tax Act, 1961, at an income of Rs. 55,12,275/-. The assessee appealed to the Commissioner of Income Tax (Appeals) (CIT(A)), which was dismissed for lack of satisfactory reply or documentary evidence. The assessee then filed the present appeal before the Tribunal.…

Legal Issues

• 1. Whether the delay in filing the appeal is condoned.
• 2. Whether the AO erroneously considered the entire amount of cash deposits as the assessee's income without accounting for cash withdrawals.
• 3. Whether the AO applied a judicial mind while computing the taxable income.
• 4. Whether the assessee committed only a technical breach of the Act.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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