This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 143(2) Assessment Quashed for Notice Issued by Officer Without Jurisdiction: ITAT Delhi
Case Law Details
- Case Name
- Ram Kumar Gupta Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Ram Kumar Gupta Vs DCIT (ITAT Delhi)
The ITAT Delhi admitted the assessee’s additional legal ground challenging the jurisdiction of the Assessing Officer and held that the notice issued under Section 143(2) by the ACIT was invalid as the jurisdiction, under CBDT Instruction No. 01/2011 dated 31.01.2011, vested with the ITO where the returned income of a non-corporate assessee in a metro city was below ₹30 lakh. The assessee had filed a return declaring income of ₹16,94,410, following which the ACIT issued the notice under Section 143(2), completed the assessment under Se...
Author Info
