The case addresses the appeal by Amarjeet Kaur Bahri against the order of the CIT (Appeals) and the procedural validity of the assessment under Section 153C of the Income Tax Act for the assessment year 2015-16.
The appellant contested the jurisdiction and the procedural approach taken in her income tax assessment, which was rooted in a search and seizure operation. The key legal question was the application of Section 153C, concerning which significant procedural and jurisdictional issues were raised.
The proceedings at the tribunal highlighted several substantial procedural lapses and jurisdictional errors by the assessing officer, notably the timing of the handover of seized materials and the validity of the satisfaction note necessary for the application of Section 153C.
The tribunal found that the appeal was initially dismissed on a technicality without substantive examination of the grounds raised. Acknowledging the procedural errors, the tribunal remanded the case back to the CIT (Appeals) for a comprehensive review, emphasizing the need for a fair hearing and proper examination of all documentary evidence.
This case underscores the importance of adhering to procedural justice and the correct application of tax laws, providing valuable insights into the appeals process and the safeguards against administrative oversight.
Appeal of Amarjeet Kaur Bahri: Jurisdiction and Assessment Under Section 153C for AY 2015-16
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform