Ishwar Chand Mittal, New Delhi ACIT Central Circle-25, New Delhi

Last updated: 17 December 2020

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This appeal concerns Ishwar Chand Mittal's challenge to the Commissioner of Income Tax (Appeals) order from January 2019 for the 2011-12 assessment year. The assessee disputes the Assessing Officer's jurisdiction to reopen the assessment under Section 147 of the Act, arguing it was unlawful. Additionally, the appeal challenges the additions made under Section 68 of the Act on their merits.

Court :
ITAT New Delhi

Brief :
With this appeal the assessee has challenged the correctness of the order of the CIT(A)-29, New Delhi dated 04.01.2019 pertaining to A.Y. 2011-12.

Citation :
ITA No.8706/DEL/2019

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH,
NEW DELH I

BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
AND
MS. SUCHITRA KAMBLE, JUDICIAL MEMBER

ITA No.8706/DEL/2019
[A.Y 2011-12]

Ishwar Chand Mittal
[Appellant]

Vs.

ACIT
139, Deepali Enclave, Pitampura Central Circle-25
New Delhi New Delhi
PAN No.AANPC8865A
[Respondent]

Appellant by : Sh. Gautam Jain, Advocate
Respondent by : Sh. M. Barnwal, Sr. DR
Date of Hearing : 20.08.2020
Date of Pronouncement : 25.08.2020

ORDER

PER N. K. BILLAIYA, AM:

1. With this appeal the assessee has challenged the correctness of the order of the CIT(A)-29, New Delhi dated 04.01.2019 pertaining to A.Y. 2011-12.

2. Vide ground No. 1 to 1.4 the assessee has challenged thejurisdiction of the AO in initiating the proceedings u/s.147 of theAct claiming that the reopening of the assessment was bad in law.

3. Vide ground No. 2 to 10 the assessee has challenged the additions made u/s. 68 of the Act on merits.

4. Representatives of both the sides were heard at length case record carefully perused with the assistance of the counsel we have considered the relevant documentary evidence brought on record.

To know more in details find the attachment file

FAQ :

The appeal primarily concerns the assessee's challenge to the reopening of the assessment under Section 147 and the subsequent additions made under Section 68 of the Income Tax Act.

The appeal pertains to the assessment year 2011-12.

The assessee is challenging the jurisdiction of the Assessing Officer in initiating proceedings under Section 147 of the Act.

The assessee is also challenging the additions made by the Assessing Officer under Section 68 of the Act on merits.

The parties are Ishwar Chand Mittal (Appellant) and the Assistant Commissioner of Income Tax (ACIT), Central Circle-25, New Delhi (Respondent).