Navdurga Advisory Pvt. Ltd. v/s Asstt. Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Navdurga Advisory Pvt. Ltd., has filed appeals against the orders passed by the learned Commissioner of Income Tax (Appeals) for the assessment years 2011-12 to 2017-18. The assessee challenges the assessment orders and the additions made by the Asst. Commissioner of Income Tax. The assessee claims that the assessment order is bad in law and wrong on facts, and that the Commissioner of Income Tax (Appeals) erred in confirming the same. The assessee also argues that the notice issued under section 153C is bad in law and wrong on facts. The assessee further contends that the Commissioner of Income Tax (Appeals) did not provide a proper opportunity to be heard and did not properly consider the facts and evidences available on record. The assessee claims that the additions made by the Asst. Commissioner of Income Tax are improper and unjustified.…

Legal Issues

• 1. Whether the assessment order passed by the Asst. Commissioner of Income Tax is bad in law and wrong on facts?
• 2. Whether the notice issued under section 153C is bad in law and wrong on facts?
• 3. Whether the Commissioner of Income Tax (Appeals) provided a proper opportunity to be heard and properly considered the facts and evidences available on record?

Judgment Outcome

Decided in favour of Assessee.

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