ITAT Delhi remands Matter as CIT(A) Failed to Examine Section 148 Jurisdiction Validity

Trinity Touch Pvt Ltd Vs ACIT (ITAT Delhi) ITAT Delhi remanded the matter back to CIT(A) since CIT(A) failed to examined the validity of jurisdiction under section 148 of the Income Tax Act. Accordingly, order set aside and matter remanded back. Facts- This appeal by the assessee is preferred against the order of the NFAC, Delhi dated 16.03.2023 pertaining to A.Y 2012-13. The gist of the grievance of the assessee is that the assessment order passed u/s 147/143(3) of the Income-tax Act, 1961 dated 25.12.2019 and upheld by the ld. CIT(A) is illegal, unlawful and totally contrary to the provision...