Rajinder Singh Negi vs. Asstt. Commissioner of Income Tax

Parties Involved

Facts Summary

The appeal by the assessee for the Assessment Year 2015-16 arises from an order of the Commissioner of Income Tax (Appeals) dated 18.07.2025. The assessment was framed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 on 13.11.2017. The appellant raised several grounds of appeal, including wrongful additions and disallowances, improper treatment of interest income, and failure to provide a fair opportunity to be heard. The registry noted a delay of 150 days in filing the appeal, which was condoned subject to the condition of planting 300 trees of local species with tree guard or 500 trees without tree guard.…

Legal Issues

• 1. Wrongful additions and disallowances in the assessment order.
• 2. Improper treatment of interest income as income from undisclosed sources.
• 3. Failure to provide a fair opportunity to be heard.

Judgment Outcome

Decided in favour of Assessee.

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