Case Law Details
Case Name : ACIT Vs Lekhraj & Sons (ITAT Delhi)
Appeal Number : ITA No. 4616/DEL/2016
Date of Judgement/Order : 31/05/2022
Related Assessment Year : 2007-08
Courts :
All ITAT ITAT Delhi
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ACIT Vs Lekhraj & Sons (ITAT Delhi)
ITAT held that the absence of service of notice u/s 148/143(2) of the Act, reassessment framed u/s 147 r.w.s 143(3) of the Act will be null and void.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the Revenue is preferred against the order of the ld. CIT(A) – 14, New Delhi dated 14.06.2016 pertaining to Assessment Year 2007-08.
2. The solitary grievance of the Revenue is that the ld. CIT(A) is not justified in quashing the assessment order in absence of service of notice u/s 148 of the Income-tax Act, 1961 [hereinafter referred to as ‘The Act’].
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