Case Law Details
Abhinav Sehgal Vs ITO (ITAT Delhi)
ITAT held that where notice u/s 148 was not served on the assessee in accordance with law the reassessment made consequent thereto was without jurisdiction and liable to be quashed. In the case on hand as the Revenue could not prove the service of notice u/s 148 on the assessee in accordance with law the re-assessment made u/s 147 read with section 144 pursuant to such notice is void ab initio and bad in law. Hence, the reassessment order dated 11.12.2018 made u/s 144 read with section 147 is quashed.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-42, New Delhi [hereinafter referred to CIT (Appeals)] dated 30.11.2019 for assessment year 2011-12.
2. The assessee challenged the order of the Ld. CIT (Appeals) on various grounds including the non-service of notice issued under Section 148 of the Income Tax Act, 1961 (the Act) and various other grounds on merits of the additions/disallowances.
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