Tejinder Kaur Vs. ACIT

Parties Involved

Facts Summary

The assessee, Tejinder Kaur, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 31.01.2024, which arose from the Assessment Order dated 30.12.2022 passed by the DCIT, Central Circle-31, New Delhi. The assessee challenged the additions of Rs.58,00,000/- made by the Assessing Officer under Section 45 of the Income Tax Act, 1961. The assessee also raised additional grounds under Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963, arguing that the assessment should have been carried out under Section 153C of the Act instead of Section 143(3) due to a search and seizure action conducted on Hans Group. The assessee contended that the prerequisites for invoking Section 153C were fulfilled, and the assessment under Section 143(3) was illegal.…

Legal Issues

• 1. Whether the Assessment Order passed by the AO under Section 143(3) of the Act is illegal and not maintainable in view of the specific provisions of Section 153C of the Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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