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Faulty Chronology of Notices Vitiates Appellate Order
Case Law Details
- Case Name
- U. S. Reality Pvt. Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Mumbai
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U. S. Reality Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Chronology Mismatch Strikes at Jurisdiction: ITAT Mumbai Sets Aside CIT(A) Order & Remands Matter for Fresh Adjudication
The Mumbai ITAT allowed the appeal of M/s U.S. Reality Pvt. Ltd. for AY 2010-11 for statistical purposes and set aside the order of the CIT(A) due to serious factual and chronological inconsistencies in the appellate order.
The Tribunal found that the CIT(A), while upholding the assessment and special audit u/s 142(2A), proceeded on a reconstructed timeline of statutory notices—including notice u/s 148, filing of return, an...
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