2019 (12) TMI 76

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....g aggrieved by the order passed by the Commissioner appeal on 26.2.2018 for the assessment year 2008-2009 on the following ground 1) That the learned Commissioner of Income Tax (Appeals)-1 has erred in law and on ground facts in sustaining the order of the learned ACIT by denying the fact that the appellant had never received any intimation under section 143(1) dated 30.03.2011 on the bas....

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....comes of Rs. 3,23,600/- and deductions under chapter VI-A of Rs. 1,04,768/- without appreciating the fact of the case and against the principal of natural justice 4) That the learned Commissioner of Income Tax (Appeals)-I has erred in law and on facts in sustaining the impugned assessment order u/s 154 of the learned ACIT without giving proper opportunity of being heard. 2. In it is th....

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.... come within the purview of section 154. 6. On appeal by the assessee, the learned CIT had also confirmed the order passed by the assessing officer on the pretext that the revised return was filed on 30 March 2011. No decision was given by the CIT appeal on merit of the case. 7. Feeling aggrieved by the order passed by the CIT appeal the assessee is before us on the grounds mentioned hereina....

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....e material available on record. As laid down by the honorable Supreme Court in Catena of judgement that the purpose of tax administration is to collect just and fair tax from the citizen and should not be an endeavor of the revenue authority to take benefit of ignorance of the citizen. In the present case the individual assessee is before us and he had wrongly included the exempted income in the t....