GOPAL S. PANDITH vs. DCIT,

ITA 1186/BANG/2013Status: DisposedITAT Bangalore27 July 2016AY 2007-0850 pages
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What did the Tribunal hold?

The tribunal held that Section 153D does not mandate an opportunity of hearing for the assessee before the Joint Commissioner approves an assessment order under Section 153A. It also directed verification of deposit dates for family members' accounts.

What were the facts?

The assessee challenged assessment orders under Section 153A, primarily on the grounds of lack of opportunity for hearing before approval and the classification of agricultural land sale income. The tribunal also considered issues related to Pooja income, mutual fund losses, and deposits in family members' names.

What were the issues?

Whether an opportunity of hearing is required before approval of an assessment order under Section 153A, and the correct classification of income from agricultural land sale.

Which sections of the Income-tax Act were involved?

Section 153A,Section 153D,Section 143(3),Section 10(35),Section 54B,Section 139,Section 234B

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Income Tax Appellate Tribunal, BANGALORE BENCH “ B ”

Before: SHRI A.K. GARODIA & SHRI VIJAY PAL RAO

For Appellant: Shri Chandrashekar, Advocate

Per Shri Vijay Pal Rao, J.M. : These five appeals by the assessee are directed against the composite order

of Commissioner of Income Tax (Appeals) dt.19.5.2013 arising from Assessment

Order passed under Section 153 r.w.s. 143(3) of the Income Tax Act, 1961 (in short 'the Act') from 20.5.2006 to A.Y. 2009-10 respectively.

2.

First we take up the appeal for Assessment Year 2005-06 wherein the assessee has raised the following grounds :

1.

The learned Commissioner of income Tax (appeals) erred in holding that non issue of an opportunity of being heard

The order continues below.

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