How many judgments cite CIT v. Chetan Gupta?

57 judgments on BharatTax cite CIT v. Chetan Gupta (382 ITR 613), spanning 2016 to 2026.

Which sections of the Income Tax Act does CIT v. Chetan Gupta come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 144, Section 142(1), Section 143(3), Section 282.

CIT v. Chetan Gupta

382 ITR 613High Court2016#2023 most cited

What is CIT v. Chetan Gupta authority for?

Reassessment proceedings and subsequent assessment orders are invalid if the notice under Section 148 is not validly served, such as when issued to an incorrect address or when affixture is improper.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Chetan Gupta · Chetan Gupta · Section 148 · Section 147 · Section 282 · service of notice · validity of notice · wrong address · improper affixture · defective notice · reassessment proceedings invalid

Also reported as

62 Taxmann.com 249126 DTR 401

Sections most often in play

Section 147 Section 148 Section 144 Section 142(1)Section 143(3)Section 282 Section 143(2)Section 144B

Read the full judgment

Issues it is cited on

section 282(1)section 282 section 148(1)section 147(b)section 153(2)section 66 section 292b section 292bb section 34(1)service of notice income escaping assessment section 21

Judgments citing CIT v. Chetan Gupta

Sunil Garg, New Delhi vs. DCIT Central Circle-II, Faridabad

In the result appeal of the assessee is allowed

ITA 1213/DEL/2023[2010-11]Status: HeardITAT Delhi16 Jan 2025AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amitabh Shukla

For Respondent: Shri Ashish Tripathi, Sr. DR

Section 142(1)Section 143(3)Section 147Section 148

…ished a screenshot of the ITD qua issue of the notice u/s 148 to show that there was no mention of its Jhajjar address. The Ld. Council placed reliance inter alia upon a catena of the judgements including Dart Infra Build Pvt. Ltd. 460 ITR 532& Chetan Gupta 382 ITR 613 (Delhi high court) as well as Rajiv Gupta ITR No. 1166/del/2024 of this tribunal, holding that assessment orders based on notices issued on wrong address cannot survive. The Ld. Council submitted that in view of these facts the order of Ld. First Appellate Authority is not based upon correct and understanding to appreciation of the ITA No.- 1…

Jagtar Singh Bassi, Jalandhar vs. ACIT (Int. Taxation), Chandigarh

In the result, Assessee’s appeal is allowed

ITA 309/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh28 Oct 2024AY 2011-12

Bench: Shri A.D. Jain & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 309/Chd/2024 "नधा"रण वष" / Assessment Year : 2011-12 Jagtar Singh Bassi, Vs. The Acit C/O Y.K.& Co., बनाम (Int Taxation), Chartered Accountants, Circle, 4Th Floor, Ambika Tower, Chandigarh Police Lines, Jalandhar "थायी लेखा सं./Pan No: Gfxpb5393R अपीलाथ"/ Appellant ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Y.K. Sud, Ca राज"व क" ओर से/ Revenue By : Shri Vivek Vardhan, Jcit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 12.09.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 28.10.2024

For Appellant: Shri Y.K. Sud, CAFor Respondent: Shri Vivek Vardhan, JCIT, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 151Section 309Section 69

…service of notice sent by speed post. In the case of wrong address, no service of notice, the re-assessment proceedings are not valid. As per income tax Act, Similarly, the Hon'ble Delhi High Court in the case of ‘Commissioner of Income tax vs. Chetan Gupta’, 382 ITR 613 (Delhi) held as under:- “REASSESSMENT-NOTICE-SERVICE OF VALID NOTICE WITHIN LIMITATION- CONDITION PRECEDENT FOR REASSESSMENT-BURDEN OF PROOFOF SERVICE OF NOTICE ON DEPARTMENT-PARTICIPATION IN REASSESSMENT PROCEEDINGS BY REPRESENTATIVE OF ASSESSEE DOES NOT RESULT INWAIVER OF NECESSITY OF SERVICE OF NOTICE-OBJECTION RAISED TONON-SERVICE OF NOTICE-R…

Ashok Kumar, Ghaziabad vs. ITO, Ward- 1(1), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 5596/DEL/2019[2009-10]Status: DisposedITAT Delhi04 Oct 2024AY 2009-10

Bench: Shri Shamim Yahya & Ms. Madhumita Royshri Ashok Kumar Vs. Income Tax Officer, S/O Shri Sukhvir Singh, Ward-1(1) Ghaziabad (Up) Village – Mehroli, Post Cgo-1 Kamla Nehru Kavi Nagar, Ghaziabad Nagar, Hapur Road, (U.P.) 201002 Ghaziabad (Up) 201002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alxpk7744H Appellant .. Respondent Appellant By : Sh. Satyajeet Goel, Adv. Respondent By : Sh. Kanv Bali, Sr. D.R

For Appellant: Sh. Satyajeet Goel, AdvFor Respondent: Sh. Kanv Bali, Sr. D.R

Section 142(1)Section 147Section 148Section 282(1)

…P a g e | 1 Shri Ashok Kumar Vs. Income Tax officer THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER Shri Ashok Kumar Vs. Income Tax Officer, S/o Shri Sukhvir Singh, Ward-1(1) Ghaziabad (UP) Village – Mehroli, Post CGO-1 Kamla Nehru Kavi Nagar, Ghaziabad Nagar, Hapur Road, (U.P.) 201002 Ghaziabad (UP) 201002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ALXPK7744H Appellant .. Respondent Appellant by : Sh. Satyajeet Goel, Adv. Respondent by : Sh. Kanv Bali, Sr. D.R Date of Hearing 08.07.2024 Date of Pronouncement 04.10.2024 O R D E R…

DCIT, Faridabad vs. M/S. Vsb Investment Pvt. Ltd., Faridabad

In the result, the cross objection of the Assessee is allowed whereas the Revenue appeal is dismissed

ITA 467/DEL/2016[2006-07]Status: DisposedITAT Delhi09 May 2024AY 2006-07

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

For Appellant: Shri Amit Sharma, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr.DR

Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR US, JUDICIAL MEMBER I.T.A. No.467/DEL/2016 Assessment Year 2006-07 Dy. Commissioner of Income Tax, VSB Investment Pvt. Ltd., B-400, 3rd Floor, Nehru Ground, Circle-II, Vs. Faridabad. NIT, Faridabad. TAN/PAN: AABCV7492B (Appellant) (Respondent) C.O. No.138/DEL/2016 Assessment Year 2006-07 VSB Investment Pvt. Ltd., Vs. Dy. Commissioner of Income Tax, B-400, 3rd Floor, Nehru Ground, Circle-II, NIT, Faridabad. Faridabad. TAN/PAN: AABCV7492B (Appellant) (Respondent) Assessee by: Shri A…

ITO Ward-32(2), New Delhi vs. Mahavir Singh Dagar, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2756/DEL/2019[2006-07]Status: DisposedITAT Delhi07 Feb 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, Adv. &For Respondent: None

Section 147Section 148

…e Act is a jurisdictional requirement must be complied with and the onus to prove the service of notice lies upon the Revenue and this contention of assessee is supported by the order of the Hon’ble Delhi High Court in the case of CIT Vs. Chetan Gupta [(2016) 382 ITR 613] vide order dated 15.09.2015, wherein the Hon’ble High court held as under: “46. To summarize the conclusions: (i) Under Section 148 of the Act, the issue of notice to the Assessee and service of such notice upon the Assessee are jurisdictional requirements that must be mandatorily complied with. They are not mere procedural requirements. (ii)…

Pr. Commissioner of Income Tax-1, Delhi vs. M/S Dart Infrabuild (P) Ltd

ITA/10/2022HC Delhi17 Nov 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 142(1)Section 143(1)Section 143(2)Section 146Section 147Section 148

…'s report in the assessment order. The burden of service of Section 148 notice rests on the appellant/revenue, which has not been discharged in this case. [See CIT v. Hotline International Pvt. Ltd. (2008) 296 ITR 333 (Delhi HC); CIT v. Chetan Gupta (2016) 382 ITR 613 (Delhi HC)]. (ii) The reliance placed on the provisions of Section 292BB of the Act is misdirected for the following reasons. First, the appellant/revenue did not advance this argument before the Tribunal. The Tribunal, therefore, had no occasion to deal with this submission. Second, in the reply dated 16.03.2016, the respondent/assessee h…

Shri Mohammad Abbas Ashraf, Srinagar vs. Income Tax Officer Ward -1, Srinagar

In the result, the appeal of the assessee is allowed for statistical

ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR

Section 144Section 148Section 44A

…td. (296 ITR 0333)has held that in the absence of a valid service of notice u/s 148 on the assessee, the reassessment proceedings are bad in law, (iii) Hon’ble Delhi High Court in case of CIT (Central)-! vs. Chetan Gupta ITANo. 1891/del/2012 dated 15.09.2015; 382 ITR 613 has held that no reassessment can take place without service of notice being affected on the assessee or his authorized representative. (iv). Hon’ble Punjab & Haryana High Court in case of CIT vs. Ceban India Ltd. IT A No. 85 of 2009, Jul 7, 2009 has held that in absence of notice being served, the AO had no jurisdiction to make assessment. Gro…

Bihari Charitable Trust, Delhi vs. ITO(E), Ward Ghaziabad, Ghaziabad

In the result the appeal of the assessee in ITA No

ITA 3032/DEL/2018[2008-09]Status: DisposedITAT Delhi14 Sept 2023AY 2008-09

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Vivek Kumar Upadhyay, Sr DR

Section 139Section 142(1)Section 143(3)Section 147Section 148Section 34

…able in law without serving any notice u/s 148 of the Act tantamounting to without assumption of jurisdiction. The answer has been given by the Hon'ble Jurisdictional High Court of Delhi in the case of Commissioner of Income tax, Central-1, Vs. Chetan Gupta 382 ITR 613. The relevant findings read as under: 2”4. The Court first would like to deal with the question whether notice under Section 148 of the Act is a jurisdictional requirement. The relevant portion of Section 148 (1) reads as under: "148. Issue of notice where income has escaped assessment - (1) Before making the assessment, reassessment or recompu…

DCIT, Central Circle-4, New Delhi vs. Rohit Bansal, Delhi

In the result, appeal of the Revenue is dismissed

ITA 2178/DEL/2022[2017-18]Status: DisposedITAT Delhi06 Jul 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.I.T.A. No. 2178/Del/2022 (A.Y. 2017-18)

For Appellant: Department byFor Respondent: Ms. Banita Devi Neorem, CIT DR

Section 115BSection 132Section 139(1)Section 139(4)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 292BSection 69A

…ing Officer was time barred as rightly held by the Ld. CIT(A) in his order. The Ld. Counsel for the assessee also relied on following judicial pronouncements: -ACIT & Anr. Vs. Hotel Blue Moon reported in 321 ITR 362 (SC) - CIT Vs. Chetan Gupta reported in 382 ITR 613 (Del) 6. We have heard both the parties and perused the material available on record. The following facts are not disputed, the return of income filed by the assessee belatedly u/s 139(4) of the Act on 07/02/2018 and notice u/s 143(2) of the Act was issued on 15/10/2018 by the A.O. The issuance of the notice u/s 143(2) is beyond the limitation…

Ramdoss Ramvijay Kumar, Chennai vs. ITO, Ncw - 14(5), Chennai

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 3096/CHNY/2019[2006-07]Status: DisposedITAT Chennai15 Feb 2023AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.: 3096/Chny/2019 िनधा"रण वष" / Assessment Year: 2006-07

For Respondent: Shri. D. Hema Bhupal, JCIT

Section 144Section 147Section 148Section 50CSection 50C(2)

…of assessment is null and void. The AR further submitted that this point was even agitated before the Assessing Officer during the course of assessment proceedings. The AR relied upon the Hon'ble Delhi High Court judgement in the case of CIT vs. Chetan Gupta 382 ITR 613 wherein it was held that service of notice u/s.282(1) of the Act cannot be construed as a mere procedural requirement which can be condoned by the provisions of section 292BB of the Act. The AR also relied upon the Supreme Court judgement in the case of M/ s. Hotel Blue Moon 321 ITR 362 in coming to the conclusion that in the absence of valid ser…

Abhinav Sehgal, New Delhi vs. ITO Ward - 50(3), New Delhi

In the result, the appeal of the assessee is allowed as indicated above

ITA 518/DEL/2020[2011-12]Status: DisposedITAT Delhi14 Jun 2022AY 2011-12

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: Shri Om Prakash, Sr. D. RFor Respondent: 27.05.2022

Section 142(1)Section 144Section 147Section 148

…are not to be filed). Going by these considerations, we are of the opinion that the aforesaid findings need no interference in the present appeal. Dismissed.” 8. Similar view has been taken by the Hon’ble Delhi High Court in the case of CIT Vs. Chetan Gupta (382 ITR 613), wherein the Hon’ble High I.T.A. No. 518/Del/2020 Court held that where notice u/s 148 was not served on the assessee in accordance with law the reassessment made consequent thereto was without jurisdiction and liable to be quashed. In the case on hand as the Revenue could not prove the service of notice u/s 148 on the assessee in accordance w…

Akhtar Khan, Noida vs. ITO, Ward- 1(1), Noida

In the result, the appeal of the assessee is allowed as indicated

ITA 138/DEL/2018[2009-10]Status: DisposedITAT Delhi27 Apr 2022AY 2009-10

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.138/Del/2018 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Akhtar Khan Ito C/O Rra Taxindia, D-28, Vs. Ward 1(1), South Extension, Part-1, Noida. New Delhi. Pan No. Amapk6768M अपीलाथ" Appellant ""यथ"/Respondent

Section 142(1)Section 143(2)Section 144Section 147Section 148

…in the absence of service of notice u/s 148 the reopening of assessment is void ab intito and bad in law. Reliance was placed on the following decisions: 1 I.T.A.No.138/Del/2018 1. CIT vs. Eshaan Holdings (P) Ltd. 345 ITR 541 (Del); 2. CIT Vs. Chetan Gupta 382 ITR 613 (Del); 3. Pr. CIT Vs. Atlanta Capital Pvt. Ltd. ITA No. 665/2015 dated 21.09.2015 (Del. HC); 4. CIT vs. Hotline International (P) Ltd. 296 ITR 333 (Del) (HC); 5. CIT Vs. Rajesh Kumar Sharma 311 ITR 235 (Del) (HC); 6. CIT Vs. Avtar Singh 219 CTR 588 (P&H High Court). 3. The Ld. Counsel for the assessee submits that on inspection of the records it…

Bansal Rice Traders, Sangrur vs. ITO-Ward, Sangrur

In the result, appeal of the assessee is allowed

ITA 90/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh31 Jan 2022AY 2010-11

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Sr. DR

Section 144Section 148

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एस.एम.सी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCHES, “SMC” CHANDIGARH (VIRTUAL COURT) "ी एन.के.सैनी, उपा"य" BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT आयकर अपील सं./ ITA No. 90 /Chd/2020 "नधा"रण वष" / Assessment Year : 2010-11 Bansal Rice Traders The ITO बनाम C/o Manish Bansal, Advocate, Ward- Samana at Patiala Esskay Bansal Associates, Purani Sangrur-Punjab Mandi Gali, Sangrur-148001-Punjab "थायी लेखा सं./PAN NO: AAAFB7928G अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Dr. Ran…

Pr. Commissioner of Income Tax (Central) vs. Shri. Cherian Abraham

In the result, the appeal stands dismissed

ITA/282/2018HC Karnataka05 Oct 2021

Bench: S.SUJATHA,RAVI V HOSMANI

Section 132Section 142Section 143Section 153CSection 260Section 260ASection 292B

…e State. - 13 - 11. In the case of Venkatesan Raghuram Prasad supra, the Hon’ble High Court of Madras referring to the decision in the case of R.K.Upadhyaya .v. Shanabhai Patel [(1987) 166 ITR 163 (SC)] and CIT .v. Chetan Gupta [(2016) 382 ITR 613 (Del)], has observed that without prejudice, even if the assessee were to assume so, to succeed on the question of 292BB and further, presuming a valid objection regarding service of notice under Section 149 of the Act, it would necessitate examination of the assessee’s objections on merits, the matter shall have to necessarily travel back…

Simar Kaur, Kurukshetra vs. ACIT, Circle, Kurukshetra

In the result, the appeal of the assessee is allowed

ITA 220/CHANDI/2019[2010-11]Status: DisposedITAT Chandigarh25 May 2021AY 2010-11

For Appellant: Shri Sudhir SehgalFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 147Section 148Section 282

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल सद"यीय’, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘SMC’ CHANDIGARH "ीमती "दवा "संह, "या"यक सद"य BEFORE: SMT. DIVA SINGH, JM आयकर अपील सं./ ITA No. 220/CHD/2019 "नधा"रण वष" / Assessment Year : 2010-11 Smt. Simar Kaur, The ACIT, बनाम W/o Shri Swarn Singh, Circle, VS Village – Saraswati Khera, Kurukshetra. Tehsil-Pehowa, Distt. Kurukshetra. "थायी लेखा सं./PAN No: DOAPK3225J ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl. CIT : 17.03.2021 सुनवाई क" तार"ख/Date of Hearing उदघोषणा…

Smt. Charanjit Kaur, Kurukshetra vs. ITO Ward-1, Kurukshetra

In the result, the appeal filed by the assessee is allowed

ITA 193/CHANDI/2020[2010-11]Status: DisposedITAT Chandigarh15 Mar 2021AY 2010-11

Bench: Shri N.K. Saini & Shrir.L Negiआयकर अपील सं./Ita No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The Ito, बनाम C/O Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./Pan No: Bhnpk9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Meenakshi Vohra, Addl. CIT

Section 142(1)Section 144Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B” CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRIR.L NEGI, JUDICIAL MEMBER आयकर अपील सं./ITA No. 193/Chd/2020 िनधा"रण वष" / Assessment Year : 2010-11 Smt. Charanjit Kaur, The ito, बनाम C/o Sarabjit Singh, Ward-1, Dera Jalandharian Kurukshetra Vill. Lukhi Distt.Kurukshetra "थायीलेखासं./PAN NO: BHNPK9151P अपीलाथ"/Appellant ""यथ"/Respondent Hearing through video Conferencing िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Smt. Meenakshi Vohra, Addl. CIT सुनवाईक"तारीख/Date of Hearing : 22.12.2020 उदघोषणाक"तारी…

Trove Marketing (India) Pvt. Ltd., New Delhi vs. ITO, Ward-25(4), New Delhi

In the result, ITA No. 9817/Del/2019 A

ITA 9817/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2020AY 2010-11

For Appellant: Shri. Raj Kumar, CA

Section 147Section 148Section 151Section 68

…larly the impugned order passed by the learned First Appellate Authority is also liable to be cancelled which is contrary to the law and facts on the record. In support of his contention, he cited a various case laws which includes CIT vs. Chetan Gupta (2015) 126 DTR 401 (Del), CIT vs. Mani Kakar 18 DTR (Del) 145 and Smt. S. Nachiar vs. ITO 326 77 (Del). He requested that the impugned order passed by the Revenue authority may be cancelled by accepting the appeal filed by the assessee. No doubt, the learned counsel for the assessee has also argued on all the issues involved in the ground of appeal and also filed w…

Trove Marketing (India) Pvt. Ltd., New Delhi vs. ITO, Ward-25(4), New Delhi

In the result, ITA No. 9817/Del/2019 A

ITA 9816/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Dec 2020AY 2010-11

For Appellant: Shri. Raj Kumar, CA

Section 147Section 148Section 151Section 68

J.K.V.B. Properties Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee stands allowed

ITA 2349/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: The Ld. Cit

For Appellant: “1. Whether on the facts and in the circumstances of the case the learned lower

Section 143(2)Section 143(3)

…ion 143(2) dated 23.09.2013 on the assessee. In support of the aforesaid arguments, reliance was placed on the following judgments: 1. CIT v. Hotline International (P.) Ltd. (Delhi HC) reported in 296 ITR 333. 2. CIT vs Chetan Gupta (Delhi HC) reported in 382 ITR 613. M/s. J.K.V.B Properties Pvt. Ltd. vs. DCIT 3. PCIT vs Atlanta Capital Pvt. Ltd. (Delhi HC) in ITA No. 665/2015. 4.0 The Ld. Sr. DR placed heavy reliance on the order of the AO and the Ld. CIT (A) and argued that the notice under section 143(2) of the Act had been served on the assessee as per the remand report and, thus, this argument of the a…

Shri Sudhir Kumar Tyagi, New Delhi vs. ACIT, New Delhi

The appeal of the assessee stands allowed

ITA 1849/DEL/2012[2004-05]Status: DisposedITAT Delhi27 Aug 2020AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiasstt. Year: 2004-05

For Appellant: Shri Rajiv Saxena, AdvocateFor Respondent: Shri Saras Kumar, Sr. DR

Section 143(2)Section 147Section 148

…08. However, as per records, the notice was first issued only on 12.12.2008. Thus, undisputedly the notice u/s 143(2) of the Act had been issued beyond the prescribed statutory limit. Hon’ble High Court of Delhi in the case of CIT vs. Chetan Gupta reported to 382 ITR 613 has held that in order to complete reassessment u/s 148, the issue of notice to the assessee and service of such notice upon the assessee are jurisdictional requirements that must be mandatorily complied with. The Hon’ble Delhi High Court held that they are not mere procedural requirements. Thus, it goes without saying that 9 Shri Sudhir Kumar T…