Rajbir Singh Vs Income Tax Officer, Sonipat, Haryana

Parties Involved

Facts Summary

The assessee, Rajbir Singh, an agriculturist, did not file his return for A.Y. 2014-15. The case was selected for scrutiny due to huge cash deposits made by the assessee in his bank account during the year. The assessee claimed that the deposits were from the sale of agricultural land, which he argued was exempt under Section 2(14) of the Income Tax Act, 1961. However, he failed to provide requisite documentary evidence despite being asked to furnish a certificate from the municipal authority. C…

Legal Issues

• 1. Whether the NFAC erred in passing a non-speaking order contrary to the mandate in Section 250(6) of the Act.
• 2. Whether the NFAC erred in confirming findings in assessment and rejecting evidence led before it without evaluating the same and putting the assessee to notice.

Precedents Relied Upon

Judgment Outcome