Nasmuddin vs Income-tax Officer

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Nasmuddin, against the order dated 12.02.2024 of the Commissioner of Income-tax (Appeals), NFAC, in Appeal No.CIT(A), Muzaffarnagar/10318/2016-17. The appeal arises out of the order dated 27.12.2016 passed under section 143(3) of the Income Tax Act, 1961 by the Income-tax Officer, Ward-3(2)(5), Khatauli, Muzaffarnagar. The assessee has questioned the impugned order on the basis that it was passed without giving him an opportunity of hearing. The NFAC mentioned that the assessee was provided multiple opportunities of being heard by way of issue of notices but did not specify the mode of serving the notices. The impugned order was passed without entering into the merits of the case.…

Legal Issues

• 1. Whether the assessee was given an opportunity of hearing before the impugned order was passed.

Judgment Outcome

Decided in favour of Assessee.

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