Soma Roy vs. Asstt. Commissioner of Income Tax, Circle-1, Durgapur

Parties Involved

Facts Summary

The assessee, Soma Roy, filed her return of income for the Assessment Year 2015-16 declaring a total income of Rs.18,35,410/-. The assessment was completed on 26/01/2017 determining total income of Rs.31,05,410/- with an addition of Rs.12,70,000/- under section 68 of the Income Tax Act, 1961. The assessee appealed against this order, disputing the addition made under section 68. The assessee further filed an additional ground of appeal, arguing that the jurisdictional Assessing Officer did not issue the statutory notice under section 143(2) of the Act, rendering the assessment order void.…

Legal Issues

• 1. Whether the assessment order is bad in law for want of issuance of notice u/s 143(2) of the Act by the jurisdictional Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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