The I.T.O Vs. Shri Allauddin Qureshi

Parties Involved

Facts Summary

The assessee, Shri Allauddin Qureshi, is an individual resident who started a livestock business involving poultry, fresh meat, fish, mutton, chicken, etc., on 01.01.2017. During the year, he made cash sales of Rs. 1,13,92,330/- and deposited Rs. 1,08,23,330/- into his RBL Bank Account. The Assessing Officer issued a notice u/s 148 of the Income-tax Act, 1961, on 28/03/2021, which the assessee claims was never received due to an incorrect email ID. The assessee filed a response and subsequently filed his income tax return verified by DSC on 22/03/2022. Despite this, the Assessing Officer passed an order u/s 147 r.w.s. 144 of the Act, making an addition of Rs. 3,97,00,475/-. The assessee appealed before the CIT(A), who dismissed the Assessing Officer's order, holding that there was no valid service of notice u/s 148 and thus the reassessment order was null and void.…

Legal Issues

• 1. Validity of the service of notice u/s 148 of the Income-tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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