Uttarbharat Hydropower Pvt. Ltd. v. Income Tax Officer, Ward, Dhamtari

Parties Involved

Facts Summary

Uttarbharat Hydropower Pvt. Ltd. filed an appeal against the order of the Commissioner of Income Tax (Appeals) passed under section 250 of the Income Tax Act, 1961. The assessee argued that the order was passed ex-parte without providing adequate opportunity to be heard, in violation of the principle of natural justice. The assessee also contended that the Commissioner of Income Tax (Appeals) did not consider the written submissions and evidences provided by the assessee. The assessee further argued that the Income Tax Officer, Dhamtari, did not have valid jurisdiction over the assessee, and the order passed by the Income Tax Officer, Dhamtari, was illegal and invalid. The assessee also challenged the addition made by the Income Tax Officer, Dhamtari, on account of unsecured loans received by the assessee. The assessee claimed that the addition was made without concluding the Independent enquiry conducted during the course of assessment proceedings to the logical end and without bringing any adverse material on record. The assessee further contended that the Commissioner of Income Tax (Appeals) erred in confirming the addition and disallowances despite the fact that the addition was made by indulging in gross conjecture and surmises without bringing any adverse material on record.…

Legal Issues

• 1. Whether the order passed by the Commissioner of Income Tax (Appeals) was ex-parte and in violation of the principle of natural justice?
• 2. Whether the Commissioner of Income Tax (Appeals) erred in not considering the written submissions and evidences provided by the assessee?
• 3. Whether the Income Tax Officer, Dhamtari, had valid jurisdiction over the assessee?
• 4. Whether the Commissioner of Income Tax (Appeals) erred in confirming the addition made by the Income Tax Officer, Dhamtari?

Judgment Outcome

Decided in favour of Assessee.

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