ITAT Delhi Overturns Assessment Order Passed without Assessee’s Opportunity

Satish Vs ACIT (ITAT Delhi)

Introduction: In the noteworthy case of Satish vs ACIT, the Income Tax Appellate Tribunal (ITAT) Delhi set aside an assessment order passed by the Assessing Officer (AO) without giving the assessee an opportunity to respond. The order was passed under Section 147 of the Income Tax Act, 1961, for the assessment year 2012-13. This article explores the case’s intricate details, the critical arguments put forward, and the legal implications of the ITAT Delhi’s final decisi

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