Narendra Kumar Vs. ITO

Parties Involved

Facts Summary

The assessee, Narendra Kumar, has filed an appeal against the order passed by the Ld. CIT(A)/NFAC, Delhi for the Assessment Year 2013-14. The grounds of appeal include the contention that the order is against law and facts on the record, the notice under section 143(2) was not in the prescribed performa, the reasons to believe for section 148 do not have DIN, and the Ld. A.O. did not consider the agriculture income shown by the assessee in the ITR. Additionally, the assessee filed additional grounds of appeal, including the contention that the Ld. NFAC was wrong in confirming the addition of cash deposit in the Bank under section 68 of the I.T. Act 1961, and the notice under section 143(2) was not in the prescribed performa.…

Legal Issues

• 1. Whether the order is against law and facts on the record.
• 2. Whether the notice u/s 143(2) was not in the prescribed performa.
• 3. Whether the reasons to believe for S.148 do not have DIN.
• 4. Whether the Ld. A.O. was wrong in not considering the agriculture income of Rs. 2,00,000.00 shown by the assessee in ITR.
• 5. Whether the Ld. NFAC was wrong in confirming addition of cash deposit in Bank u/s 68 of I.T. Act 1961.
• 6. Whether the notice u/s 143(2) of the I.T. Act, 1961 was not in the prescribed performa.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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