DEPUTY COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE-1, COIMBATORE, COIMBATORE vs. SHRI. SOMANUR RAMASWAMY BHOOPATHY, COIMBATORE
What did the Tribunal hold?
The Commissioner of Income Tax (Appeal) set aside the AO's assessment order and remitted the case back to the AO for fresh assessment. The Tribunal noted that the AO's order was based on available information and partial submissions, estimating income and rejecting books of accounts. The Tribunal found no infirmity in the CIT(A)'s order.
What were the facts?
The assessee, engaged in hiring passenger vehicles, had not filed his income return for AY 2016-17. The case was reopened due to information about cash deposits and other receipts. The assessee filed a return declaring NIL income and a business loss, but the Assessing Officer (AO) completed the assessment by estimating income and rejecting the books of accounts.
What were the issues?
Whether the CIT(A) erred in setting aside the assessment order and remitting the case for fresh assessment, and if the AO properly rejected the assessee's books of accounts.
Which sections of the Income-tax Act were involved?
Section 147,Section 144B,Section 139,Section 148,Section 251(1)(a)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI S.R. RAGHUNATHA
PER S. R. RAGHUNATHA, AM: This appeal by the assessee is arising out of the order dated 28.10.2025, passed by the Learned Commissioner of Income Tax (Appeal), NFAC, Delhi (in short “ld.CIT(A)”) for the assessment year (A.Y) 2016-17 against the order u/s.147 r.w.s.144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the AO, NFAC, Delhi dated 13.03.2024. 2. Brief facts of the case are that the assessee is an individual enga
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