Suresh Dattatray Dhikale vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Suresh Dattatray Dhikale, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the Assessment Year 2015-16. The appeal was filed against the reassessment order passed under section 147 of the Income Tax Act, 1961, which was based on an order under section 148A(d) of the Act. The assessee raised several grounds of appeal, including the refusal to condone the delay in filing the appeal, the non-consideration of the appellant's long-standing mental incapacity, the failure to record points for determination, the treatment of Rs. 40,53,313/- as unexplained money, and the invalidity of the reassessment notice issued under section 148. The assessee also argued that the reassessment was barred by limitation and that the reassessment notice was invalid as it was not issued in a faceless manner.…

Legal Issues

• 1. Refusal to condone delay in filing the appeal
• 2. Non-consideration of appellant's long-standing mental incapacity
• 3. Failure to record points for determination
• 4. Treatment of Rs. 40,53,313/- as unexplained money
• 5. Invalidity of reassessment notice under section 148
• 6. Reassessment barred by limitation

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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