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2022 (6) TMI 1348 - AT - Income TaxReopening of assessment u/s 147 - Notice by ITO being without jurisdiction - HELD THAT:- Admittedly, no notice was issued by the concerned ITO-Ward-50(4) to the assessee before proceeding to frame the assessment. Any notice issued by ITO, Ward-37(4) being without jurisdiction has no legal sanctity. The issue is squarely covered by the decision of the Co-ordinate Bench of the Tribunal in the case of Mukesh Kumar vs ITO [2015 (6) TMI 1142 - ITAT, DELHI] Thus the assessment framed by the ITO, Ward-50(4) being bad in law for want of issue of notice u/s 148 of the Act is hereby quashed and consequential addition stands deleted. - Decided in favour of assessee.
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