Case Law Details
Case Name : Sajan Kumar Jain Vs. DCIT (ITAT Delhi)
Appeal Number : ITA No. 6793/DEL/2018
Date of Judgement/Order : 16/03/2021
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Delhi
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Sajan Kumar Jain Vs. DCIT (ITAT Delhi)
Issue of Scrutiny Notice U/S 143(2) After Issue of Notice U/S 142(1) Invalid Where Valid Return U/S 139 already Filed on Record
ITAT held that we are inclined to quash the assessment order dated 29.12.2017 framed u/s 143(3) of the Act for want of jurisdiction as notice issued u/s 143(2) of the Act is barred by limitation. Since we have quashed the assessment order on the validity of jurisdiction, we do not find it necessary to dwell into the merits of the case.
FULL TEXT OF THE ORDER OF ITAT DELHI
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
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