Tarun Kumar Paul Vs. D.C.I.T., Circle-1, Siliguri

Parties Involved

Facts Summary

The assessee, Tarun Kumar Paul, is a salaried employee who took VRS from BSNL on 31.01.2020. For the assessment year 2020-21, no return of income was filed. The Assessing Officer initiated assessment proceedings under section 147 of the Income Tax Act, 1961, but the assessee failed to furnish the return in response to the notice issued under section 148 of the Act. Consequently, the Assessing Officer assessed the total income of the assessee at ₹22,40,059/-. Aggrieved with the assessment order, …

Legal Issues

• 1. Whether the Hon'ble Commissioner of Income Tax (Appeals) erred in law by ignoring the TDS and self-assessment tax paid by the Appellant for the financial year 2020-21.
• 2. Whether the Hon'ble Commissioner failed to consider the objection of the Appellant.

Precedents Relied Upon

Judgment Outcome