Nafe Singh Shokeen vs. ITO Ward 34(6), Delhi

Parties Involved

Facts Summary

The assessee, Nafe Singh Shokeen, deposited cash amounting to Rs. 19,07,000/- in savings accounts with Oriental Bank of Commerce during the assessment year 2012-13 but did not file his return of income for that year. Consequently, the case was reopened for assessment under section 147 of the Act. A notice under section 148 of the Act dated 27.3.2019 was issued to the assessee via email, but it remained uncomplied. The Assessing Officer made an assessment at Rs. 19,07,000/- under sections 144/147…

Legal Issues

• 1. Whether the assessment order was passed without serving notices on the assessee.
• 2. Whether the assessment and appellate orders violated the principle of natural justice.

Precedents Relied Upon

Judgment Outcome