Tapas Kumar Das Vs. ITO, Ward-50(5), Kolkata
Parties Involved
Facts Summary
The assessee, Tapas Kumar Das, filed his return of income for the assessment year 2017-18 on 30.10.2017, declaring a total income of ₹3,75,780/-. His return was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS). Subsequently, the Assessing Officer (AO) issued a notice under section 143(2) and 142(1) of the Income Tax Act, along with a questionnaire. Due to non-compliance by the assessee, the AO framed an ex-parte assessment under section 144 of the Act on 27.12.2019, making an addition of ₹25,74,500/- on account of unexplained money under section 69A of the Act. The Commissioner of Income Tax (Appeals) [CIT(A)] confirmed the AO's order due to the assessee's non-compliance. The assessee raised an additional ground challenging the validity of the notice under section 143(2) for non-compliance with CBDT Circular No. F.NO.225/157/2017/ITA-11 dated 23.06.2017.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Income Tax Act for non-compliance with CBDT Circular No. F.NO.225/157/2017/ITA-11 dated 23.06.2017.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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