Zakia Begum vs. ITO, Ward 30(1)
Case No: I.T.A.No.3002/Del/2016
Court: Income Tax Appellate Tribunal, Delhi Bench 'SMC-3'
Date: 1/9/2017
Parties Involved
appellantZakia Begum
respondentITO, Ward 30(1)
Facts Summary
In this case, Zakia Begum filed her income tax return on 4th September 2006 declaring an income of Rs. 1,32,400/-. The case was selected for scrutiny assessment under CASS. Multiple notices under section 143(2) and 142(1) of the Income Tax Act, 1961 were issued but the assessee did not attend the proceedings. Consequently, the Assessing Officer completed the assessment ex parte on 29th December 2008, determining a higher income of Rs. 210,000/-. Aggrieved by this order, the assessee appealed to …
Decision in favour of
Assessee
Legal Issues
- 1. Non-service of notice u/s. 143(2) of the I.T. Act within the prescribed time.
- 2. Service of notice dated 27.6.2007 to an unknown/unrelated person.
1 more legal issue analysed in this judgement.
Precedents Relied Upon
11 precedents cited in this judgement.