SHRI HARDIP SINGH,AMRITSAR vs. INCOME TAX OFFIER WARD -3(2), AMRITSAR

ITA 424/ASR/2017Status: DisposedITAT Amritsar21 February 2019AY 2005-063 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the demand notice being issued before the date of hearing rendered the hearing a farce. Consequently, the assessment order was passed in violation of the principles of natural justice.

What were the facts?

The assessee's appeal challenged an addition of Rs. 3,94,000 as unexplained loans. A key issue raised was that the demand notice was dated 28-12-2012, while the assessment order was dated 31-12-2012, with a hearing fixed for the same date.

What were the issues?

Whether the assessment order was passed in violation of the principles of natural justice due to a pre-dated demand notice and a hearing fixed on the same date as the assessment order.

Which sections of the Income-tax Act were involved?

Section 156

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Sh. N. S. Saini & Sh. N. K. Choudhry

For Appellant: Ms. Radhika Goel, CA
For Respondent: Smt. Ratinder Kaur, DR
Hearing: 20.02.2019Pronounced: 21.02.2019

Per N. S. Saini, AM:

This is an appeal filed by the assessee against the order of CIT(A)-1, Amritsar dated 28.02.2017. 2. The assessee has raised following grounds of appeal:

“1. That the impugned order is based on surmises and not based on the facts of the case.

2.

Addition of Rs.3,94,000/- as unexplained loans have been wrongly made without appreciating my submissions.

3.

The notice of demand is pre-dated 28-12-2012, whereas assessment order is dated 31-12-2012. 4. Any other ground of appeal that may be taken at the time of hearing.”

ITA No. 424/Asr./2017 2 Hardip Singh

3.

We have heard the rival submissions and perused the orders of the lower authorities and materia

The order continues below.

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