Nitesh Haresh Ahuja Vs. Income Tax Officer, Ward 2(2), Kalyan

Parties Involved

Facts Summary

The assessee, Nitesh Haresh Ahuja, has not filed his return of income for the A.Y. 2013-14. For A.Y. 2014-15, he filed his return but failed to disclose income of Rs. 1,26,71,080/-. For A.Y. 2015-16, he filed his return on 15.08.2022 declaring an income of Rs. 2,67,140/-. The Income Tax Officer initiated reassessment proceedings under section 148A(b) of the Income Tax Act, 1961, which the assessee challenged. The Commissioner of Income Tax (Appeals) dismissed the appeal due to the delay in filing, which the assessee sought to have condoned.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the reassessment proceedings were conducted legally?

Judgment Outcome

Decided in favour of Assessee.

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