Tarik Pahuja vs. The ITO

Parties Involved

Facts Summary

This is an appeal filed by the Assessee under section 253 of the Income Tax Act, 1961 before this Tribunal. The relevant Assessment Year is 2012-13. The assessee is aggrieved by order No. ITBA/NFAC/S/250/2023-24/1059145431(1) dt. 28/12/2023 of the Ld. CIT(A) which is hereinafter referred to as the 'impugned order'. The assessee has raised several grounds of appeal, including that the impugned order is ex-parte and violates the principles of natural justice, and that the Ld. CIT(Appeals) NFAC, Delhi, has erred in confirming certain additions made by the Ld. AO.…

Legal Issues

• 1. Whether the impugned order is ex-parte and violates the principles of natural justice?
• 2. Whether the Ld. CIT(Appeals) NFAC, Delhi, has erred in confirming the addition of Rs.33,01,610/- made by the Ld. AO?
• 3. Whether the Ld. CIT(Appeals) NFAC, Delhi, has erred in confirming the addition of Rs.43,73,161/- on account of difference in bank balances?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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