HASMUKH DIPCHAND GARDI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 5(2), MUMBAI

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ITA 1308/MUM/2024Status: DisposedITAT Mumbai29 November 2024AY 2016-1730 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Assessing Officer was mandated to issue a draft assessment order under Section 144C before passing the final assessment order, especially for non-residents who are defined as eligible assessees. Failure to do so renders the assessment order void.

What were the facts?

The assessee, a non-resident, challenged assessment orders passed under Section 153A/143(3) for multiple assessment years. The primary contention was that the Assessing Officer failed to issue a draft assessment order as required by Section 144C for eligible assessees.

What were the issues?

Whether the assessment order is void for non-compliance with Section 144C's requirement of a draft assessment order for eligible assessees, specifically non-residents. Whether the absence of incriminating material vitiates the assessment under Section 153A.

Which sections of the Income-tax Act were involved?

Section 144C,Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Before: SHRI SANDEEP GOSAIN & SHRI PRABHASH SHANKAR

For Appellant: Smt. Aarti Vissanji, AR
Hearing: 25.11.2024Pronounced: 29.11.2024

Heard together (8 matters)

ITA No. 1302/MUM/2024
ITA No. 1303/MUM/2024
ITA No. 1304/MUM/2024
ITA No. 1305/MUM/2024
ITA No. 1306/MUM/2024
ITA No. 1307/MUM/2024
ITA No. 1308/MUM/2024
ITA No. 1309/MUM/2024

Read from the judgment's own cause title. This page is filed under one of them.

आदेश की प्रयियलयि अग्रेयिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent.

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