Mohammed Shuaib vs. ITO

Parties Involved

Facts Summary

The appeal was filed by the assessee against the Order of the Commissioner of Income Tax (Appeals) dated 28.05.2024, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2011-12. The Commissioner of Income Tax (Appeals) had partly allowed the appeal by quashing the reassessment order but also adjudicated the issues raised on merits. The assessee's objections were considered by the Assessing Officer, but there was no mention in the assessment order regarding the disposal of the objections. The Commissioner of Income Tax (Appeals) set aside the reassessment order and followed the judgment of the Hon'ble Supreme Court in the case of G.K.N. Driveshaft. The Department of Revenue did not file an appeal against the Order of the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) correctly set aside the reassessment order?
• 2. Whether the appeal filed by the assessee is academic and infructuous?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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