Assessing Officer passed reassessment order making additions in hands of assessee with respect to investments made in mutual funds. Assessee filed writ challenging additions made by AO on ground that no personal hearing was provided. Dismissing the petition the Court held that whether investment in mutual funds were made by her husband or assessee, dispute involved being factual in nature against which appeals had already been filed (AY. 2016-17, 2018-19)
Afsha Talwar v. UOI (2022) 289 Taxman 696 (Delhi)(HC)
S. 144B : Faceless Assessment-Not granting personal hearing-Unexplained investments-Mutual funds-Joint names-Factual dispute-Pendency of appeal-Writ petition was dismissed. [S. 69, 156, 246A, Art, 226]