MADAN MOHAN TIWARI,DELHI vs. ITO WARD 29(3), DELHI

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :

This captioned appeal has been filed by the learned Commissioner of Income Tax (Appeals)-26, Delhi (hereinafter referred as ‘CIT(A)’) order dated 13.03.2026 arising from the assessment order u/s 147 r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter, mentioned as ‘the Act’) dated 29.12.2019 passed by the Income Tax Officer, Ward-29(3), New Delhi (hereinafter referred as the ‘AO’) for the Assessment Year (A.Y.) 2012-13. 2. Grounds of appeal filed by the assessee are as under: [A.Y 2012-13] The learned Assessing Officer has erred both in law and on facts in assuming juri iction under Section 148 of the Income-tax Act, 1961. The notice issued un