This case revolves around the appeal filed by the Assistant Commissioner of Income Tax, Central Circle-4, New Delhi against Neeru Duggal from Faridabad, concerning the assessment year 2011-12. The case was filed on March 5, 2019, and the final tribunal order was pronounced on January 19, 2021.
Appellant: ACIT, Central Circle-4, New Delhi
Respondent: Neeru Duggal, Faridabad
Assessment Year: 2011-12
Case Number: ITA 1802/DEL/2019
Date of Order: January 19, 2021
Pronouncement: January 19, 2021
The major issues deliberated in this case involved the accuracy and sources of undisclosed income claimed by the respondent, along with procedural aspects concerning the handling of such cases by the taxation authorities.
The tribunal, consisting of judicial and accountant members, meticulously analyzed the submissions, evidence, and arguments presented. The decision meticulously dissected the procedural lapses and evidentiary challenges faced by the tax authorities in pinning down undisclosed income.
The tribunal’s decision sheds light on crucial aspects of tax law enforcement and the challenges faced by the authorities in dealing with complex financial disclosures. The case sets a precedent in handling similar cases and emphasizes the need for clear and convincing evidence to support taxation claims.
Detailed Analysis of ITA No. 1802/DEL/2019: ACIT, Central Circle-4, New Delhi vs. Neeru Duggal
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