Moiz Hakimuddin Boriawala Versus ITO, Mumbai

Parties Involved

Facts Summary

Moiz Hakimuddin Boriawala, a non-resident Indian, filed an appeal against the reassessment order passed by the Income Tax Officer, Mumbai for the assessment year 2012-13. The assessee claimed that he had not filed his return of income for the impugned assessment year. The Income Tax Officer initiated assessment proceedings under section 147 of the Income Tax Act, 1961, and made additions to the assessee's total income. The assessee appealed to the Commissioner of Income Tax (Appeals) who partly allowed the appeal. The assessee further appealed to the Income Tax Appellate Tribunal, challenging the reopening of the assessment and the merits of the additions sustained.…

Legal Issues

• 1. Whether the notice under section 148 of the Income Tax Act was correctly served on the assessee?
• 2. Whether the assessee was given an opportunity of hearing?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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