ALKA NYATI,INDORE vs. ITO DHAR, DHAR

ITA 430/IND/2026Status: DisposedITAT Indore24 September 2026AY 2011-201214 pages
AI SummaryAllowed

What were the facts?

The assessee's case for AY 2011-12 was reopened by the ITO, Dhar, who issued a notice under section 148. The assessee objected to the jurisdiction of the ITO, Dhar, stating she was residing in Indore and had updated her PAN address accordingly. Despite this objection, the ITO, Dhar, proceeded with the assessment.

What did the Tribunal hold?

The Tribunal held that the assessment order and subsequent appellate proceedings were vitiated due to lack of proper jurisdiction. The Assessing Officer at Dhar should not have proceeded with the assessment as the assessee's jurisdictional address had shifted to Indore.

What were the issues?

The primary issue was whether the Assessing Officer at Dhar had the correct jurisdiction to reassess the assessee, given the change in her residential address and her objection to the jurisdiction.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 124

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Ms. Preeti Patwa, Adv
Hearing: 03.09.2026Pronounced: 24.09.2026

Per Paresh M. Joshi, JM:

This is an Appeal filed by the Assessee under section 253 of the Income Tax Act 1961, [ herein after referred to as the Act

for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order

bearing Number: - ITBA / APL / S / 250 / 2025-26 /

1085177484(1) dated 27.01.2026 passed by the Ld. CIT(A)

Alka Nyati ITA No. 430/Ind/2026 AY-2011-12 U/S 250 of the Act, which is herein after referred to as the “Impugned Order”. The Relevant Assessment Year is 2011-

12 and the corresponding previous year period is from 01.04.2010 to 31.03.2011. 2. FACTUAL MATRIX

2.

1 That as and by way of an Assessment Order made u/s

The order continues below.

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