Ms. Asha Gupta Vs. DCIT
Parties Involved
Facts Summary
The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incriminating material belonging/pertaining or relating to the assessee. The learned departmental authorities had recorded section 153C satisfaction in the assessee’s case on 04.02.2022; neither any corresponding notice stood issued nor did she file any fresh return in pursuance thereto. The learned assessing authority simply issued section 143(2) notice to her on 05.02.2022 which finally culminated in the impugned section 153C r.w.s. 143(3) assessment in her case.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned section 153C r.w.s 143(3) assessment.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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