This document provides a detailed review of the income tax dispute involving Arjun Singh for the assessment year 2010-11, delving into the procedural intricacies and tribunal outcomes.
The dispute involves the reopening of Arjun Singh’s income tax assessment under Section 147 of the Income-tax Act, 1961, and subsequent appellate proceedings. The case emphasizes issues around the proper service of assessment orders and adherence to procedural fairness.
The primary legal challenge was the claim by Arjun Singh that he did not receive the assessment order or the demand notice, leading to a delayed appeal which was initially dismissed on technical grounds of lateness by the Commissioner of Income Tax (Appeals).
The tribunal, led by Shri Saktijit Dey, highlighted the importance of justice over technicalities and remanded the case back to the first appellate authority for a de novo adjudication on merits. The decision underscores the necessity for the Revenue to establish proper service of notices.
This ruling serves as a critical reminder of the importance of procedural fairness and the duty of tax authorities to ensure proper communication of assessment orders and notices. It reflects on how technical dismissals can be contested successfully under the principles of natural justice.
The case of Arjun Singh offers significant insights into the handling of procedural disputes in tax assessments, emphasizing the balance between legal technicalities and the overarching principles of justice and fairness in administrative proceedings.
Comprehensive Review of the Income Tax Dispute for Arjun Singh, Ghaziabad for AY 2010-11
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