Rameshkumar Kanaiyalal Patel vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Rameshkumar Kanaiyalal Patel, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The assessee raised three grounds of appeal: (1) charging interest under Section 234B of the Act, (2) charging interest under Section 234C of the Act, and (3) issuing notice under Section 143(2) after the expiry of six months from the end of the Financial Year. The assessee filed a return of income on 22.03.2019 in response to a notice under Section 148 of the Act. The notice under Section 143(2) was issued on 07.11.2019, which was delayed by more than one month. The Commissioner of Income Tax (Appeals) dismissed the assessee's appeal.…

Legal Issues

• 1. Charging interest under Section 234B of the Act
• 2. Charging interest under Section 234C of the Act
• 3. Issuing notice under Section 143(2) after the expiry of six months from the end of the Financial Year

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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