Ritu Aggarwal vs. ITO, Ward 43 (4)

Parties Involved

Facts Summary

The assessee, Ritu Aggarwal, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 27.07.2024, for the Assessment Year 2017-18. The notice under section 143(2) of the Income-tax Act, 1961, was issued for limited scrutiny assessment due to credit card payments. An addition of Rs. 14,42,500/- was made by the Assessing Officer on the pretext of payments to credits. The assessee contended that the Assessing Officer did not supply any information to justify this addition and did not allow sufficient time to file the details. The appeal before the ld. CIT (A) was dismissed without an attempt to reach out to the facts of the case.…

Legal Issues

• 1. Whether the Assessing Officer uncovered the facts of the case before making the addition of Rs. 14,42,500/-.

Judgment Outcome

Decided in favour of Assessee.

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