Tariq Ahmad Sheikh vs The ITO, Ward, Udhampur

Parties Involved

Facts Summary

This is an appeal filed by the assessee, Tariq Ahmad Sheikh, feeling aggrieved by the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2017-18. The assessee's counsel submitted that the action of the Commissioner of Income Tax (Appeals) in passing the order under section 250 of the Income Tax Act, 1961 against the assessee, is unjust, arbitrary, without application of mind and violates the principles of natural justice. It was further submitted that the order passed by the Commissioner of Income Tax (Appeals) under Section 250 and by the Assessing Officer under section 144 of the Act is bad in the eyes of law, having been passed without giving the assessee a proper opportunity of being heard and is in violation of the principle of natural justice.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 against the assessee is unjust, arbitrary, without application of mind and violates the principles of natural justice.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mubarak Store Vs ACIT, Circle-3(2), Kolkata

  Kolkata benchAY 2017-18Allowed

• Vivekananda Bhaba Samanway Kendra

  Kolkata Bench benchAY 2025-26Allowed

• Seth Soorajmull Jalan Girls College Vs. ITO, Ward 1(3), Exemption

  Kolkata benchAY 2019-20Allowed

• The Society of Helper of Mary vs. Assessing Officer

  Mumbai bench

• Tarik Pahuja vs. The ITO

  Chandigarh bench

• Chimey Yangzom Athuptsang Vs. ITO, Ward 3(2)

  Kolkata benchAY 2015-16Allowed