Pawan Yadav vs. ITO, Ward 3 (2)
Parties Involved
Facts Summary
The assessee, Pawan Yadav, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 23.09.2024, for the Assessment Year 2011-12. The Assessing Officer passed the assessment order under section 147 read with section 144 of the Income-tax Act, 1961, without giving proper opportunity to the assessee. The Learned Commissioner of Income Tax (Appeals) affirmed the action of the Assessing Officer. The Revenue relied upon the order of the authorities below.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Assessing Officer passed the assessment order without giving proper opportunity to the assessee?
Judgment Outcome
Decided in favour of Assessee.
Similar Judgements
Surender Kumar vs. ITO, Ward 4 (3), Gurgaon
Delhi Bench benchAY 2011-12AllowedState Bank of India Staff Association vs. ITO, Ward 51 (1)
Delhi Bench benchAY 2017-18AllowedRanvir vs. ITO, Ward 5
Delhi Bench benchAY 2012-13AllowedAshok Kumar vs. ITO, Ward 1 (5)
Delhi Bench benchAY 2012-13AllowedPRIYAM SHARMA vs. NFAC, DELHI
Delhi Bench benchAY 2013-14AllowedGAURAV GUPTA VS. NATIONAL E-ASSESSMENT
Delhi Bench benchAY 2019-20Allowed