This article reviews the appellate proceedings of ITA No. 277/Del/2021 involving the late Dipankar Mohan Ghosh, represented by his legal heir, against the Commissioner of Income Tax (CIT) -1, International Taxation, New Delhi for the assessment year 2012-13.
The appeal challenges the orders issued by the CIT under section 263 of the Income Tax Act, questioning the original assessments and revisions made by the tax authority. These orders were contested on various grounds including procedural lapses and jurisdictional errors, highlighting complexities in administrative and procedural aspects of tax law.
Among the pivotal issues was the validity of the CIT’s orders which were allegedly issued without proper authorization and due process, thereby affecting the legal rights of the taxpayer. The case also delves into the appropriateness of the actions taken under section 263, questioning whether the CIT had overstepped his boundaries by initiating revisions.
The tribunal’s decision addressed significant procedural flaws and the proper application of legal principles governing tax assessments. It underscored the necessity for adherence to legal norms and procedures by tax authorities to prevent arbitrary and unjust tax demands.
The outcomes of this case have broader implications for the interpretation of tax laws and the administrative actions of tax authorities, potentially influencing future tax assessments and legal challenges in similar contexts.
The case of Dipankar Mohan Ghosh vs. CIT-1, New Delhi demonstrates the critical role of judicial oversight in ensuring that tax administration is conducted in a fair, transparent, and legally compliant manner.
ITA No. 277/Del/2021 – Dipankar Mohan Ghosh vs. CIT-1, New Delhi for Assessment Year 2012-13
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