Satveer Bhati vs. ITO, Ward 5(3)(3)

Parties Involved

Facts Summary

The assessee, Satveer Bhati, filed appeals against the orders of the Commissioner of Income-tax Appeals dated 17.01.2024 for the assessment years 2011-12 and 2012-13. The assessee's counsel submitted that no notice under section 148 of the Income-tax Act, 1961 was received by the assessee, and an ex-parte order was passed by the Assessing Officer, adding Rs.99,49,456/- on account of unexplained cash deposits in the bank account. The assessee argued that the Commissioner of Income-tax Appeals erred in dismissing the grounds of appeal and passed an ex-parte order by ignoring the fact that no notice was received. The Revenue's counsel relied on the orders of the authorities below.…

Legal Issues

• 1. Whether the assessee received any notice under section 148 of the Income-tax Act, 1961 or any notice for pending assessment proceedings.
• 2. Whether the Commissioner of Income-tax Appeals erred in dismissing the grounds of appeal and passing an ex-parte order.

Judgment Outcome

Decided in favour of Assessee.

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