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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI MANISH AGARWAL
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.12.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059196403(1) for the assessment year 2017-2018.
The assessee has filed an additional ground which reads as under:- Ground No.6. For that, on the facts and circumstance of the case, the Ld.A.O. has erred in law by6 issuing a notice u/s.148 beyond the time limit as specified u/s.149. therefore issue of notice is beyond jurisdiction. Therefore issue of notice u/s.148 is liable to be null and void.
The above additional ground is admitted as it is purely a legal ground in view of the decision of the Hon’ble Supreme Court in the case of National Thermal Power Company Ltd., reported in 229 ITR 383 (SC).
It was submitted by the ld. AR that the AO has mentioned in its assessment order at page 2 para 2 that notice u/s.148 of the Act has been issued on 31.03.2021 and served on the assessee through email. Ld. AR has placed before us the copy of the notice of communication in the assessment for the assessment year 2017-2018, the same is extracted as follows :-