Pawan Kumar Rekhan Vs. The Income-tax Officer

Parties Involved

Facts Summary

The assessee, Pawan Kumar Rekhan, filed a return of income under section 139(1) of the Income Tax Act, 1961, declaring a total income of Rs. 2,74,568/-. A survey under section 133A revealed that the assessee, as a proprietor of M/s Delhi Agro India, had taken accommodation entries of Rs 51,97,826/-. The assessing officer issued a notice under section 148, and after the assessee failed to comply, the transaction was treated as unexplained credit under section 68 of the Act. The income was assessed at Rs 54,72,394/- under sections 144/147, and penalty proceedings were initiated under section 271(1)(c). The assessee appealed to the Commissioner of Income Tax (Appeals), which was subsequently migrated to the National Faceless Appeal Centre (NAFC) and dismissed.…

Legal Issues

• 1. Whether the National Faceless Appeal Centre (NAFC) erred in not granting the assessee an opportunity for a personal hearing?
• 2. Whether the NAFC erred in not judicially dealing with the jurisdictional issues regarding the legality and validity of the reassessment under section 147?

Judgment Outcome

Decided in favour of Assessee.

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