Rajen Manchanda, New Delhi versus ACIT Circle-30(1), New Delhi – ITA 6149/DEL/2019

Rajen Manchanda, New Delhi versus ACIT Circle-30(1), New Delhi – ITA 6149/DEL/2019

Case Number: ITA 6149/DEL/2019

Assessment Year: 2013-14

Date of Filing: July 19, 2019

Date of Final Tribunal Order: April 15, 2021

Parties Involved:

• Appellant: Rajen Manchanda, New Delhi
• Respondent: ACIT Circle-30(1), New Delhi

Case Summary

This case involves Rajen Manchanda challenging the decisions made by the ACIT Circle-30(1), New Delhi, for the assessment year 2013-14. The central issues include tax assessments, compliance with regulations, and disputes over income claims. The tribunal examined evidence presented by both parties, including financial records and procedural adherence.

Background:

Rajen Manchanda contested the tax assessments made by ACIT Circle-30(1), claiming that certain income and deductions were inaccurately assessed. The case delves into various aspects of tax law, including the application of exemptions and proper documentation for claims.

Key Issues:

• Assessment of income discrepancies
• Validity of deductions claimed
• Compliance with tax regulations

Tribunal Findings:

The tribunal’s ruling focused on the accuracy of the assessments and the adherence to tax laws by the respondent. The final order addressed the claims made by Rajen Manchanda and provided clarity on the contentious issues. The tribunal emphasized the need for precise documentation and adherence to regulations for proper tax assessment.

Outcome:

The tribunal ruled in favor of one of the parties on specific issues, providing detailed reasoning and guidance for future compliance. The decision was aimed at clarifying tax obligations and ensuring fair assessment practices.

Rajen Manchanda, New Delhi versus ACIT Circle-30(1), New Delhi – ITA 6149/DEL/2019