Sanjay Gupta vs. Assessment Unit, Income Tax Department, Delhi

Parties Involved

Facts Summary

The assessee filed return of income on 28.03.2015 declaring total income of Rs.15,18,530/-. The return was processed on 07.05.2015. The Assessing Officer passed an order u/s 148A(d) of the I T Act dated 29.07.2022 and made an addition of Rs. 9,59,27,490/-. The assessee filed an appeal before the Learned Commissioner of Income Tax (Appeals), which was allowed for statistical purposes and the case was referred back to the AO for making a fresh assessment. The assessee then filed the present appeal on various grounds.…

Legal Issues

• 1. Whether the notice u/s 148 dated 30/06/2021 and 29/07/2022 were issued without quoting of mandatory DIN.
• 2. Whether the ITO ward 13113 had no jurisdiction to reassess the case.
• 3. Whether the addition based on the FIR filed was quashed by Delhi High Court.
• 4. Whether the list on the basis of which addition was made was unsigned and vague.
• 5. Whether addition without rejecting the affidavit filed by the assessee is bad in law.
• 6. Whether not allowing to cross-examine Amit Sharma whose statement was relied upon to make the addition is valid.

Judgment Outcome

Decided in favour of Assessee.

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