Section 143(3) Assessments Set Aside for Non-Compliance with Sections 148 & 148B: ITAT Delhi

Advertisement Rajesh Bansal Vs DCIT (ITAT Delhi) The appeals arose from orders of the Commissioner of Income Tax (Appeals) dated 26/08/2025 and 29/08/2025 relating to Assessment Year 2022-23. The assessees challenged the partial relief granted by the CIT(A), while the Revenue also appealed against the order relating to one of the assessees. As identical questions were involved, the Tribunal heard the appeals together. A search and seizure operation under Section 132 of the Income-tax Act was conducted on 03/08/2022. Thereafter, assessment orders dated 31/03/2024 were passed under Section 14...