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Participation Does Not Validate Notice Issued by Wrong Officer
Case Law Details
- Case Name
- Harish Chand Gupta Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Harish Chand Gupta Vs ITO (ITAT Delhi)
Notice by Wrong AO = Fatal: 143(2) by Non-Jurisdictional AO Vitiates Entire Assessment: Participation Doesn’t Cure Jurisdictional Defect
Delhi ITAT ‘C’ Bench in Harish Chand Gupta vs ITO, Ward-34(1), Delhi (ITA No.671/Del/2025, AY 2017-18, order dated 23-12-2025) quashed the entire assessment holding that notice u/s 143(2) issued by a non-jurisdictional AO is a nullity, and the defect is not curable u/s 292BB.
Assessee’s return was processed u/s 143(1) and the case was selected for scrutiny on multiple parameters including demon...
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