Rajesh Kumar Goyal vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Rajesh Kumar Goyal, filed his return of income declaring a total income of Rs. 5,54,290/- for the year under consideration. The case was selected for limited scrutiny, and a notice under section 143(2) of the IT Act, 1961 was issued on 29.06.2017. The assessee filed a reply to the notice, but the Assessing Officer (AO) found the submissions unacceptable and completed the assessment at a total income of Rs. 8,05,890/- by making an addition of Rs. 2,51,599/-. The assessee preferred an appeal before the Commissioner of Income Tax (Appeals), which was dismissed. Now, the assessee is in appeal before the Tribunal.…

Legal Issues

• 1. The LD. CIT (Appeals) grossly erred in law and facts by passing the order without affording reasonable opportunity of being heard to the assessee.
• 2. The LD. CIT (Appeals) grossly erred in law and facts by approving the additions made by the ld. AO.
• 3. The notice under section 143(2) issued by ld. AO was unsigned and hence invalid.
• 4. The ld. AO made the addition on the issues which were completely different from the issues on the basis of which limited scrutiny notice was given.
• 5. The LD. CIT (Appeals) grossly erred in law and facts by dismissing the appeal of the assessee without going into merits of the case.
• 6. The appellant craves the leave to add, alter, substitute or delete any one or all of the grounds of appeal at the time of or before the actual hearing of the case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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