Income Tax Appellate Tribunal Decision: ITA 1799/DEL/2019
Neha Duggal, Faridabad vs. ACIT, Central Circle-4, New Delhi
Assessment Year: 2012-13
Date of Order: January 19, 2021
Pronounced on: January 19, 2021
Background
This case involves a dispute over the income tax assessment for Neha Duggal for the assessment year 2012-13. The appellant, Neha Duggal, challenged the order passed by the Assessing Officer (ACIT, Central Circle-4, New Delhi), arguing that the assessment was improperly carried out and contained multiple legal inaccuracies.
Arguments and Proceedings
The tribunal heard extensive arguments from both sides. The appellant’s counsel contended that the Assessing Officer erred in interpreting and applying the law, leading to an unjust assessment. On the other hand, the respondent defended the assessment’s accuracy and compliance with the statutory provisions.
Decision
The tribunal meticulously analyzed the submissions, evidence, and relevant legal precedents. Ultimately, it delivered a nuanced judgment that addressed each contention raised by the appellant. The decision elaborated on the legal interpretations of the issues involved, ensuring a thorough examination of the case.