Shri Dalbir Singh vs The ITO, Ward-1, Panchkula

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee against the order passed by the Commissioner of Income Tax (Appeals) NFAC, Delhi dated 26.10.2023 pertaining to 2012-13 assessment year. The assessee has raised several grounds of appeal, primarily contesting the initiation of proceedings under section 148 of the Income Tax Act, the failure to serve notice, and the addition of Rs.61,97,798/- on account of alleged unexplained sale of immovable property. The assessee has also contested the confirmation of the order by the Commissioner of Income Tax (Appeals). The assessee has filed an application for condonation of delay along with an affidavit explaining the reasons for the delay in filing the appeal.…

Legal Issues

• 1. Whether the initiation of proceedings under section 148 was legal and justified.
• 2. Whether the assessee was served with a notice before the proceedings under section 148.
• 3. Whether the addition of Rs.61,97,798/- on account of alleged unexplained sale of immovable property was justified.
• 4. Whether the Commissioner of Income Tax (Appeals) erred in confirming the order of the Assessing Officer.

Judgment Outcome

Decided in favour of Assessee.

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