Smt. Vimla Devi Meena vs. Income Tax Officer, Ward Dausa, Dausa

Parties Involved

Facts Summary

The assessee, Smt. Vimla Devi Meena, appealed against the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 for the assessment year 2011-12. The assessee challenged the order on various grounds including the invalidity of the assessment order, improper service of notice under section 148, and the illegal addition of income. The assessee argued that the Assessing Officer (AO) had not served the notice under section 148 properly and had made the addition without invoking any provisions of law. The Commissioner of Income Tax (Appeals) dismissed the appeal, holding that the assessee had filed a declaration under the Vivad Se Vishwas Scheme and thus the appeal was deemed withdrawn. The assessee further argued that the AO had made the addition without applying any provisions of law and had misinterpreted the facts.…

Legal Issues

• 1. Invalidity of the assessment order under section 147 read with section 148
• 2. Improper service of notice under section 148
• 3. Illegal addition of income without invoking any provisions of law

Judgment Outcome

Decided in favour of Assessee.

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