Raj Builders Private Limited vs DCIT

Parties Involved

Facts Summary

Raj Builders Private Limited, the assessee, filed an appeal against the order of the Commissioner of Income Tax (Appeals) pertaining to the Assessment Year 2017-18. The assessee argued that the order passed by the Commissioner of Income Tax (Appeals) was arbitrary, erroneous, and bad in law. The assessee claimed that they did not receive the intimation under section 143(1) of the Income Tax Act, 1961, and that the Commissioner of Income Tax (Appeals) dismissed the appeal without considering the merits of the case. The assessee also argued that the Assessing Officer made additions on account of income on tax-free bonds, levied a surcharge, and imposed interest under sections 234B and 234C of the Income Tax Act, 1961, which were erroneous and illegal.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) is arbitrary, erroneous, and bad in law?
• 2. Whether the assessee received the intimation under section 143(1) of the Income Tax Act, 1961?

Judgment Outcome

Decided in favour of Assessee.

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