Mrs. Nayana D. Atekar Vs. Joint Commissioner of Income Tax (A) – 8 Mumbai

Parties Involved

Facts Summary

The assessee filed an original return of income on 23.09.2010 declaring total income of ₹5,97,170/-. The case was selected for scrutiny and a notice of reopening was issued on 30.03.2014. Subsequently, a notice under section 142(1) was issued on 06.05.2014. The Assessing Officer completed the assessment under section 143(3) read with Section 147 of the Act on 16.09.2014 by making additions of Rs.23,96,024/- under section 69C of the Act and various other disallowances to the extent of Rs.9,55,598/-. The assessee challenged the validity of the assessment order in the absence of notice under section 143(2) of the Act before the Commissioner of Income Tax (Appeals). The Commissioner of Income Tax (Appeals) upheld the assessment order, leading to the present appeal before the Tribunal.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) erred in confirming all additions made by the Assessing Officer without considering the assessee's submission and not providing an adequate opportunity to be heard?
• 2. Whether the Commissioner of Income Tax (Appeals) erred in holding that the assessment order passed under section 143(3) read with section 147 is valid in the absence of a notice under section 143(2)?

Judgment Outcome

Decided in favour of Assessee.

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