NAEM KHAN vs. INCOME TAX OFFICER WARD 46(4) NEW DELHI.

PDF · subscribers
ITA - 190 / 2025HC Delhi30 May 20252 pages
For Petitioner: WAHAJ AHMAD KHAN
AI SummaryRemanded

What did the High Court hold?

The High Court has not yet delivered a final decision on the merits of the appeal. The matter has been adjourned to allow the Revenue to refer to relevant Supreme Court decisions.

What were the facts?

The assessee appealed an ITAT order concerning AY 2011-12, arguing that assessment proceedings under Section 144/147 were invalid due to the non-issuance of a notice under Section 148. The notice was sent to an incorrect address in the PAN database and returned unserved.

What were the issues?

The primary issue is whether assessment proceedings are vitiated due to the non-issuance or improper issuance of a notice under Section 148 of the Act to the assessee.

Which sections of the Income-tax Act were involved?

Section 260A,Section 144,Section 147,Section 148

AI-generated summary — verify with the full judgment below

$~45 * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 190/2025 & CM APPL. 36381/2025

NAEM KHAN

....Appellant Through: Mr. Wahaj Ahmad Khan & Mr. Monis Khan, Advocates.

versus

INCOME TAX OFFICER WARD 46(4) NEW DELHI ....Respondent Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla, JSC, Ms. Naincy Jain, JSC alongwith Mr. Ujjwal Jain & Mr. Dhananjay, Advocates.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU

HON'BLE MR. JUSTICE TEJAS KARIA

O R D E R %

30.05.2025 CM APPL.36380/2025 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. ITA 190/2025 3. The appellant [Assessee] has filed the present appeal under Section 260A of the Income Tax Act, 1961[the Act], inter alia, impugning an order dated 20.02.2025 [impugned order] passed by the Income Tax Appellate Tribunal [ITAT] in ITA No.6609/DEL/2019 for Assessment Year [AY] 2011-12. 4. The said appeal emanated from assessment order dated 18.12.2018 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:35

passed under Section 144/147 of the Act. It is the Assesee’s case that the said proceedings are vitiated as no notice under Section 148 of the Act, was issued to the Assessee. The Commissioner of Income Tax (Appeals) [CIT(A)] as well as learned ITAT had found that notice was issued to the petitioner at the address as provided in his PAN database which according to the Assessee was an incorrect address. The notice was returned back unserved. 5. The learned counsel appearing for the Revenue submits that the said issue is also covered by the decision of the Supreme Court in Principal Commissioner of Income-Tax, Mumbai v. M/s I-Ven Interactive Ltd., Mumbai: 2019 INSC 1166 as well as other decisions. He seeks an adjournment to refer to the said authority. 6. List on 08.07.2025.

VIBHU BAKHRU, J

TEJAS KARIA, J MAY 30, 2025/ ‘A’

Click here to check corrigendum, if any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:13:35

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →