The appeal, identified as ITA No. 1910/DEL/2022, contests the order passed by the Commissioner of Income-tax (Appeals) – 4, Kanpur. The case concerns the assessment year 2018-19, involving allegations of undeclared income during a raid on Rajeshwer Singh Yadav’s premises.
The case commenced with the search and seizure operation by the Income Tax Department on Rajeshwer Singh Yadav’s properties. Subsequent assessments led to allegations of undeclared income amounting to over Rs. 6 crores, purportedly received as cash for favors in contractual awards. The tribunal examined the validity of these entries based on the seized documents and the context provided by similar previous cases.
Judicial Member N.K. Choudhry and Accountant Member Dr. BRR Kumar presided over the case, delivering a comprehensive analysis of the evidentiary challenges and legal arguments presented. They scrutinized the authenticity of the transaction records and the application of legal precedents.
The final judgment, pronounced on April 11, 2023, favored Rajeshwer Singh Yadav, setting aside the previous order due to significant procedural flaws and lack of conclusive evidence. This decision underscored the tribunal’s strict adherence to principles of justice and legal standards.
Order pronounced in the open court on 2023-04-11.
Final Tribunal Order on Rajeshwer Singh Yadav’s Income Tax Appeal for Assessment Year 2018-19
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