Sunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi

Parties Involved

Facts Summary

The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises several grounds including the illegality of the notice issued under Section 148 of the Income Tax Act, 1961, the failure to quash reassessment proceedings, and the alleged violation of principles of natural justice. The assessee also challenges the additions/disallowances made by the Assessing Officer and the Commissioner of Income Tax (Appeals).…

Legal Issues

• 1. Legality of the notice issued under Section 148 of the Income Tax Act, 1961 and the consequential proceedings.
• 2. Erroneous decision by the Commissioner of Income Tax (Appeals) in not quashing the reassessment proceedings.
• 3. Legality of the assessment order passed under Section 147 r.w.s. 144 of the Act by the Assessing Officer.
• 4. Violation of principles of natural justice by the Assessing Officer/Commissioner of Income Tax (Appeals).
• 5. Failure to serve the notice under Section 148 of the Act on the Appellant.
• 6. Mechanical and without application of mind issuance of the notice under Section 148 of the Act.

Judgment Outcome

Decided in favour of Assessee.

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