SH. KAMAL KISHORE SHARMA,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 4273/DEL/2010Status: DisposedITAT Delhi26 June 2023AY 2001-023 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that there was no categorical finding from the lower authorities regarding the service of mandatory notices for reassessment. Since the record was not produced and the issue of notice service is a question of fact, the matter was restored to the CIT(A) for re-appreciation.

What were the facts?

The assessee did not appear before the Income Tax Officer (ITO) or the Commissioner of Income Tax (Appeals) (CIT(A)). The ITO passed an ex-parte assessment order under Section 144/147 of the Income Tax Act. The CIT(A) noted that reasons for reopening were not provided to the assessee.

What were the issues?

Whether mandatory notices for reassessment under Section 147/148 of the Income Tax Act were properly served upon the assessee. The lack of a clear finding on this factual issue by the lower authorities.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’ : NEW DELHI

Before: SH. N.K.BILLAIYA & SH.ANUBHAV SHARMA

For Respondent: Shri Bhopal Singh, Sr. DR
Hearing: 08.06.2023Pronounced: 26.06.2023

The appeal has been preferred by the Assessee against the order dated 25.11.2009 of CIT(A)-XXVII, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal no. 130/08-09 arising out of an appeal before it against the order dated 10.12.2008 passed u/s 144/147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ITO, Ward- 35(3), New Delhi (hereinafter referred as the Ld. AO).

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →