Section 148 notice not served: ITAT Restores Bar Council Case to NFAC

Bar Council of Delhi Vs DCIT (E) (ITAT Delhi) Income Tax Appellate Tribunal (ITAT), Delhi Bench, has restored the income tax assessment proceedings against the Bar Council of Delhi back to the file of the first appellate authority, the National Faceless Appeal Centre (NFAC). The Tribunal’s decision emphasizes the fundamental requirement for tax authorities to prove proper service of the mandatory notice for initiating reassessment proceedings under Section 148 of the Income Tax Act, 1961, before proceeding with the assessment itself. The case, titled Bar Council of Delhi Vs DCIT (E), inv...