Order passed in breach of principle of natural Justice is to be quashed or set-aside
Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
The Ld. Commissioner of Income Tax (Appeals) [hereinafter referred to as “CIT (A)”] erred in passing the order dated 22.03.2010 upholding the order of the Ld. AO without affording the Appellant proper opportunity of being heard. Therefore, the order dated 22.03.2010 passed by the Ld. CIT (A) is in breach of principles of natural justice and hence, the same may be quashed and set aside.
The Ld. CIT (A) erred in confirming the action of the AO in making an addition of Rs. 9,32,894/- by determining the annual letting value of the property at Rs. 13,50,000/- as against the actual rent received of Rs. 78,000/-, without appreciating the fact and circumstances of the case. The Appellant, therefore, prays that the addition of Rs. 9,32,894/- to the Income from House Property is not at all justified and the same may be quashed.
Citation :
M/s. Baker Technical Services Private Limited,Planet, 2nd Floor, 10, Turner Road,Bandra (W),Mumbai -400 050 ......…. Appellant Vs ITO -9(1)(2),Mumbai .....… Respondent
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Judgements Access
Already a PRO member? Login here for an ad-free experience.
Shivani
Published in Income Tax
Views : 2130
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
