Surender Kumar vs. ITO, Ward 4 (3), Gurgaon
Parties Involved
Facts Summary
The assessee, Surender Kumar, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 04.09.2023, for the Assessment Year 2011-12. The Assessing Officer had passed the assessment order under section 147 read with section 144 of the Income-tax Act, 1961, without giving proper opportunity to the assessee. The Learned Commissioner of Income Tax (Appeals) affirmed the action of the Assessing Officer. The Departmental Representative relied upon the order of the authorities below.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Assessing Officer passed the assessment order without giving proper opportunity to the assessee?
Judgment Outcome
Decided in favour of Assessee.
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