Abhimanyu Chaturvedi contested the tax assessment order by the Deputy Commissioner of Income Tax, Central Circle-1, Noida for the assessment year 2013-14. The appeal focused on several legal issues concerning the assessment procedures and the application of tax laws.
The case involved multiple appeals related to the Chaturvedi family, challenging the assessments made under Section 153A/143(3) of the Income Tax Act, 1961. The primary issues were the legality of the assessment order and the procedural violations alleged by the appellant.
The appellant argued that the assessment order was void ab initio and raised questions about the initiation of the assessment proceedings under Sections 153A and 153D without proper basis in law and fact. The appeal also contested the correctness of additions made under various sections of the Income Tax Act.
The tribunal reviewed the submissions and the records provided. It highlighted several procedural anomalies, including the issuance of the assessment order without a Document Identification Number (DIN), which was mandated by recent administrative guidelines. The tribunal’s decision revolved around the implications of failing to adhere to these guidelines and the effect on the assessment’s validity.
The tribunal found substantial procedural lapses and ruled in favor of Abhimanyu Chaturvedi, leading to the quashing of the demand based on the contested assessment order. The case underscores the critical nature of following procedural requirements in tax assessments and the potential consequences of administrative oversights.
Tax Assessment Controversy: Abhimanyu Chaturvedi vs DCIT, Assessment Year 2013-14
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