Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002

Parties Involved

Facts Summary

The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued a notice u/s 143(2) dated 28.09.2018. During the demonetization period w.e.f. 09.11.2016 to 30.12.2016, the appellant deposited cash of Rs.1,38,87,500/- in different accounts. Without satisfactory explanation, the AO made an addition of Rs.94,86,500/-.…

Legal Issues

• 1. Illegality and bad in law of the order passed by CIT(A)
• 2. Violation of natural justice in the order passed by CIT(A)
• 3. Erroneous affirmation of assessment order by CIT(A)
• 4. Void-ab-initio nature of the assessment order
• 5. Invalidity of notice under section 143(2)
• 6. Violation of CBDT Instruction in issuing notice under section 143(2)

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Mohd. Yahya vs. ITO

  Delhi Bench 'E', New Delhi benchAY 2017-18Allowed

• Ashok Bala Vs. ITO, Ward 59(7), Delhi

  Delhi Bench 'A' benchAY 2017-18Allowed

• Mala Singh Vs. Income Tax Officer, Kolkata

  Kolkata ‘C’ Bench benchAY 2018-19Partly Allowed

• Hughes Communications India Pvt. Ltd. vs. DCIT, Circle-12(1), Delhi

  Delhi Bench benchAY 2010-11Allowed

• Dilip Kumar Show vs. Income Tax Officer, Ward-30(6), Kolkata

  Kolkata Bench benchAY 2017-2018Allowed

• Myth Media Solution Pvt Ltd vs AO

  Delhi Bench 'A', New Delhi benchAY 2018-19Allowed