VANGUARD MEDIA PRIATE LIMITED,DELHI vs. ITO WARD 27(3), NEW DELHI

ITA 5639/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2017-18Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that no notice under Section 143(2) was required for a Section 144 assessment where the assessee failed to comply with notices under Section 142(1). The objection regarding jurisdiction was also not substantiated, and the assessee was granted liberty to raise these issues before the Assessing Officer.

What were the facts?

The assessee challenged an assessment order under Section 144 of the Income Tax Act, which made additions of Rs. 4,25,56,493/- to the assessee's income during the demonetization period due to cash deposits and unexplained credits. The assessee had multiple PANs and did not file a return for the PAN under which the disputed bank account was held.

What were the issues?

Whether a notice under Section 143(2) is mandatory for a best judgment assessment under Section 144 when the assessee fails to comply with notices under Section 142(1), and whether the Assessing Officer acquired proper jurisdiction.

Which sections of the Income-tax Act were involved?

Section 144,Section 142(1),Section 143(2),Section 127,Section 251(1)(a),Section 120,Section 124(1),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 25.02.2026Pronounced: 25.02.2026

PER NAVEEN CHANDRA [A. M]: The above captioned appeal is preferred by the assessee against

the order dated 11.07.2025, passed by National Faceless Appeal

Centre/Learned Commissioner of Income Tax(Appeals), New Delhi,

(hereinafter referred to as ‘ld. CIT(A)), under section 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for Assessment Year 2017-18. The assessment order in this appeal is passed by the Assessing Officer [for short, AO] under section 144 of the Act. Vanguard Media Private Limited

2.

The assessee has raised following grounds of appeal:-

1.

That in view of the facts and circumstances of the case, the Ld. Assessing Officer has g

The order continues below.

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