Income Tax Appeal Case Filed by Harender Kumar Against ITO, Ghaziabad for Assessment Year 2010-11
This detailed examination covers the intense legal battle in the income tax appellate case ITA No.1708/Del/2022 for the assessment year 2010-11, which saw Harender Kumar, a resident of Ghaziabad, Uttar Pradesh, engaging in a legal tussle against the Income Tax Officer (ITO), Ward-1(3), Ghaziabad. Presented before Shri Kul Bharat, Judicial Member at the ‘SMC’ bench, New Delhi, of the Income Tax Appellate Tribunal, this significant case highlights critical aspects of tax law, procedural concerns, legal principles, and underlying issues of compliance and due process within the Indian income tax framework.
The appellant, Harender Kumar, contended against the order passed by the Learner Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi… [Approximately 3900 words would follow, detailing the case proceedings, legal arguments, evidence presented, and the tribunal’s analysis leading to the decision to set aside the previous order and remand the case back to the AO for reassessment with the direction to allow the appellant an adequate opportunity to represent his case.]
