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“service of notice”

ReassessmentSection 148Section 1483,297 judgments

The decision most relied on for service of notice is Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai (84 Taxmann.com 51), cited in 263 judgments on BharatTax.

Leading authorities on service of notice

Earthmoving Equipment Service Corporation v. DCIT 22(2), Mumbai
84 Taxmann.com 51 · 2017 · ITAT
263
citing judgments

A penalty levied under Section 271(1)(c) for concealment of income or furnishing inaccurate particulars cannot be deleted merely due to technical defects in the penalty notice, such as not ticking the specific default, if the assessee understood the charges.

CIT v. Laxman Das Khandelwal
417 ITR 325 · 2019 · Supreme Court
225
citing judgments

Issuance of a notice under Section 143(2) is a mandatory requirement for completing an assessment when a return is filed, including reassessment under Section 147/143(3). The complete absence of this notice renders the assessment invalid and is not curable by Section 292BB.

1. S. S. Gadgil v. Lal & Co.
53 ITR 231 · 1964 · Supreme Court
158
citing judgments

Income-tax assessment proceedings are administrative in nature, not civil disputes or judicial proceedings between contesting parties. Income-tax authorities act as administrative bodies to estimate income and assess tax, and the proper service of notice within the limitation period is foundational for reassessment jurisdiction.

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)
463 ITR 560 · 2024 · High Court
75
citing judgments

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

Narayana Chetty v. ITO
35 ITR 388 · 1959 · Supreme Court
73
citing judgments

A valid and properly served notice under section 148 (or old section 34) is a mandatory and jurisdictional prerequisite for initiating reassessment proceedings; its absence or invalidity renders the entire proceedings illegal and void ab initio. The validity of service hinges on adherence to prescribed modes, not merely the recipient's acknowledgment.

Mavis Satcom Ltd. v. Deputy CIT
337 ITR 389 · 2011 · High Court
68
citing judgments

The present case is cited as authority for the proposition that notices issued under Section 148 of the Income-tax Act, 1961, are valid even if they do not refer to the reasons recorded for initiating reassessment proceedings, provided the reasons are communicated to the assessee. Furthermore, the issue of jurisdiction under Section 124(3) and the validity of notice under Section 143(2) are also key areas addressed.

CIT v. Gitsons Engineering Co.
370 ITR 87 · 2015 · High Court
68
citing judgments

The issuance of a notice under Section 143(2) is mandatory, and its non-service or invalidity is not a curable procedural irregularity, rendering subsequent assessment proceedings void. Objections regarding non-service of notice, being a jurisdictional issue, can be raised for the first time before the Tribunal.

Banarsi Debi v. ITO
53 ITR 100 · 1964 · Supreme Court
63
citing judgments

For income-tax notices, particularly under Section 34(1) of the 1922 Act (corresponding to Sections 147/148 of the 1961 Act), there is no real distinction between the 'issue' and 'service' of a notice. The word 'issued' must be given a wider meaning, effectively encompassing 'served'.

Judgments citing service of notice

Assistant Commissioner of Income Tax, Central Circle, Patiala vs. Satguru Foundation(Regd), Muktsar

In the result, all the four appeals are dismissed

ITA 494/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh15 Jan 2026AY 2013-14

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing Officer as mentioned that notices were served ... further noticeable from the assessment order that the appellant has participated in the assessment proceedings without raising any objection about service of notice, therefore section 292C of Income Tax Act would raise a presumption that notice has been served properly upon the appellant. In respect of reasons not been properly

Asstt. Commissioner of Income Tax, Patiala vs. Satguru Foundation(Regd.), Muktsar

In the result, all the four appeals are dismissed

ITA 493/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh15 Jan 2026AY 2012-13

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing Officer as mentioned that notices were served ... further noticeable from the assessment order that the appellant has participated in the assessment proceedings without raising any objection about service of notice, therefore section 292C of Income Tax Act would raise a presumption that notice has been served properly upon the appellant. In respect of reasons not been properly

Assistant Commissioner of Income Tax, Patiala vs. Satguru Foundation(Regd), Muktsar

In the result, all the four appeals are dismissed

ITA 492/CHANDI/2023[2011-12]Status: DisposedITAT Chandigarh15 Jan 2026AY 2011-12

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing Officer as mentioned that notices were served ... further noticeable from the assessment order that the appellant has participated in the assessment proceedings without raising any objection about service of notice, therefore section 292C of Income Tax Act would raise a presumption that notice has been served properly upon the appellant. In respect of reasons not been properly

Assisstant Commissioner of Income Tax, Patiala vs. Satguru Foundation(Regd)., Muktsar

In the result, all the four appeals are dismissed

ITA 491/CHANDI/2023[2010-11]Status: DisposedITAT Chandigarh15 Jan 2026AY 2010-11

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 491, 493 & 494/Chd/2023 "नधा"रण वष" / A.Y. : 2010-11, 2012-13 & 2013-14 The Acit, M/S Satguru Foundation (Regd.), Central Circle, Vs Desh Bhagat College & Hospital, Patiala. Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ Ita No. 492/Chd/2023 "नधा"रण वष" / A.Y. : 2011-12 The Acit, M/S Satguru Foundation (Regd.), Patiala. Vs Desh Bhagat College & Hospital, Kotkapura Road, Muktsar. "थायी लेखा सं./Pan No: Aabas1418A अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Shri Abhishekl Pal Garg, CIT DR
Section 147

have given careful consideration to the contentions of the appellant and to begin with non-service of notice has not been established by the appellant whereas in the assessment order specific date has been mentioned on which the notice was served. The Assessing Officer as mentioned that notices were served ... further noticeable from the assessment order that the appellant has participated in the assessment proceedings without raising any objection about service of notice, therefore section 292C of Income Tax Act would raise a presumption that notice has been served properly upon the appellant. In respect of reasons not been properly

Income Tax Officer, Delhi vs. Lalita Agarwal, Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5770/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Income Tax Officer, Delhi vs. Lalita Agarwal, Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5769/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Lalita Agarwal, Delhi vs. ITO, Ward-69(3), Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5672/DEL/2024[2016-17]Status: DisposedITAT Delhi15 Jan 2026AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Lalita Agarwal, Delhi vs. ITO, Ward-69(3), Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5671/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Lalita Agarwal, Delhi vs. ITO, Ward-69(3), Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5670/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Lalita Agarwal, Delhi vs. ITO, Ward-69(3), Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5669/DEL/2024[2013-14]Status: DisposedITAT Delhi15 Jan 2026AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Lalita Agarwal, Delhi vs. ITO, Ward-69(3), Delhi

In the result, Appeals of the Assessee in ITA Nos

ITA 5668/DEL/2024[2012-13]Status: DisposedITAT Delhi15 Jan 2026AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Piyush Kaushik, AdvFor Respondent: Shri Ankush Kalra, SR.DR
Section 143(2)Section 147

Though the assessee and the Revenue have raised several grounds of appeal in all its appeals, but the challenge is to the service of notice u/s 143(2) of the Income-tax Act, 1961 [the Act, for short] for assumption of Page 2 of 11 ITA No. 5668 to 5672/DEL/2024 ... absence of valid notice u/s 143(2) and is quashed as void ab initio. Additional ground is allowed. 19. Challenge to the service of notice u/s 148 of the Act and assumption of jurisdiction has been held to be bad in law. Therefore, we do not find any reason

Man Mohan Goenka, Kolkata vs. I.T.O., Ward - 43(1), Kolkata

ITA 2111/KOL/2025[2017-2018]Status: DisposedITAT Kolkata14 Jan 2026AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.2111/Kol/2025 (निर्धारण वर्ष / Assessment Year :2017-2018) Man Mohan Goenka, 5A, Divine Bliss, 2/3, Judges Court Rd Alipore, West Bengal-700027 Pan No. :Admpg 2616 В (अपीलार्थी /Appellant) Vs Ito Ward-43(1), Kolkata निर्धारिती की ओर से /Assessee By : Shri Sunil Surana, Ar (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/01/2026 घोषणा की तारीख/Date Of Pronouncement : 14/01/2026 आदेश / Order This Is An Appeal Filed By The Revenue Against The Order Dated 25.08.2025 By The Id. Addl/Jcit(A)-3, Chennai For The Assessment Year 2017-2018. 2. It Was Submitted By The Id. Ar That The Notice Issued U/S.143(2) Of The Act In The Case Of The Assessee On 10.08.2018 Is Not Valid In Line With The Instruction Issued By The Cbdt In Instruction F No. 225/157/2017/Ita-Ii Dated 23.06.2017. Copy Of The Notice Issued U/S.143(2) Of The Act Dated 23.09.2019 Is Reproduced As Below :- भारत सरकार / Government Of India वित्त मंत्रालय / Ministry Of Finance आयकर विभाग / Income Tax Department Office Of The Income Tax Officer Ward 43(3), Kolkata

For Appellant: Shri Sunil Surana, ARFor Respondent: Smt. Sima Das Biswas, Sr. DR
Section 143(2)

आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन

Abc India Limited, Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1645/KOL/2025[2015-2016]Status: DisposedITAT Kolkata14 Jan 2026AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dcit, Circle 11(1) Abc India Limited Aaykar Bhawan, P-7, 40/8, Ballygunj Circular Road Chowringhee Square, Kolkata- Vs. Kolkata-700019, West Bengal 700069, West Bengal (Respondent) (Appellant) Pan No. Aacca2035J Assessee By : Shri S.K. Pransukhka, Ar Revenue By : Shri Manoj Kumar Pati, Dr Date Of Hearing: 12.01.2026 Date Of Pronouncement: 14.01.2026

For Appellant: Shri S.K. Pransukhka, ARFor Respondent: Shri Manoj Kumar Pati, DR
Section 119Section 142(1)Section 143(2)Section 143(3)Section 144

deemed to be valid even if there be infractions as detailed in said Section. The scope of the provision is to make service of notice having certain infirmities to be proper and valid if there was requisite participation on part of the assessee. It is, however, to be noted that ... notice. For Section 292BB to apply, the notice must have emanated from the department. It is only the infirmities in the manner of service of notice that the Section seeks to cure. The Section is not intended to cure complete absence of notice itself.” ABC India Limited

M/S. Dhanbad Minerals Pvt. Ltd., Kolkata vs. ITO, Ward 6(1), Kolkata

ITA 1429/KOL/2025[2018-2019]Status: DisposedITAT Kolkata14 Jan 2026AY 2018-2019
Section 131Section 143(2)

आयकर अपीलीय अधिकरण, “एस.एम.सी” न्यायपीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH KOLKATA श्री जार्ज माथन

Vibhuti Bhatnagar, Gurgoan vs. Income Tax Officer, Ward-4(5), Gurgaon (Haryana), Gurgaon

In the result, appeal of the assessee is partly allowed

ITA 6495/DEL/2025[2012-13]Status: DisposedITAT Delhi14 Jan 2026AY 2012-13

Bench: Shri Vikas Awasthyआअसं.6495/धिल्ली/2025 (नि.व. 2012-13) Vibuti Bhatnagar, D-223, First Floor, Sector-30, Jalvayu Vihar, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant Pan: Antpb-5936-A बिाम Vs. Income Tax Officer, Ward-4(5), Hsiidc Building, Vanijya Nikunj, Udhyog Vihar, ..... प्रनिवादी/Respondent Phase-V, Gurgaon, Haryana 122001 अपीलार्थी द्वारा/Appellant By : S/Shri Prem Rajpal & Pulak Rajpal, Advocates, (Through Vc) प्रधििािीद्वारा/Respondent By : Shri Manoj Kumar, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 16/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 14/01/2026 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [In Short ‘The Cit(A)’] Dated 25.02.2025, For Assessment Year 2012-13. 2. The Appeal Is Time Barred By 166 Days. The Assessee Has Filed An Application Supported By An Affidavit Citing Reasons Causing Delay In Filing Of Appeal. After Perusal Of The Same, I Am Satisfied That Delay In Filing Of Appeal Is Not Intentional, The Delay Has Been Caused For The Reasons Stated In Petition Which Appears To Be Bonafide. Thus, Delay Of 166 Days In Filing Of Appeal Is Condoned & Appeal Is Admitted For Decision On Merits.

For Appellant: S/Shri Prem Rajpal & Pulak Rajpal, AdvocatesFor Respondent: Shri Manoj Kumar, Sr. DR
Section 142(1)Section 147Section 148Section 2(14)Section 2(41)

shows that before the CIT(A), no ground has been raised challenging validity of the assessment order on the ground of non- service of notice u/s.148 of the Act whereas it should have been first line of objection before appellate authority. Hence, I find no merit on this legal ground

Sangeeta Sharma, Ghaziabad, Up vs. Income Tax Officer, Ghaziabad

In the result, assessee’s appeal is allowed

ITA 5635/DEL/2025[2013-14]Status: DisposedITAT Delhi14 Jan 2026AY 2013-14

Bench: Ms. Madhumita Royassessment Year: 2013-14

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

thereof has not been submitted before the Bench. In fact the Learned DR has failed to furnish any evidence which could prove the service of notice under Section 148 upon the assessee which the first and foremost condition to be fulfilled under the provisions of Section ... notice under Section 148 of the Act sought to be served upon the assessee has been received by the assessee, meaning thereby the service of notice under Section 144 of the Act though claimed to have been made, the same is found to be incomplete in the absence of proof

Haryana Football Association, Haryana vs. CIT Exemption, Chandigarh

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

ITA 4010/DEL/2025[2022-23]Status: DisposedITAT Delhi14 Jan 2026AY 2022-23

Bench: Sh.S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2022-23 Haryana Football Vs. Cit (Exemptions) Association Chandigarh C-1002, Essal Tower Pilot Court 10Th Floor Gurgaon Haryana Pan No.Aaaah3747G (Appellant) (Respondent)

Section 12ASection 12A(1)

delay in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised the following grounds in appeal: 1. No service of notices and no copy of the impugned order has been served and the appellant was unknown to the proceedings. 2. The impugned order has been

Naresh Arora, Gurgaon vs. DCIT, Central Circle-31, Delhi

In the result, both the appeals filed by the assessees are allowed

ITA 3144/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

account or other documents; and by Finance Act, 2009, clause (c) was inserted in sub-section (1) of Section 282 providing that service of notice in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000) will constitute valid service ... necessary facility to inspect such records. By Finance Act, 2009, clause (c) was inserted in sub-section (1) of Section 282 providing that service of notice in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000) will constitute valid

Arit Garg, Delhi vs. DCIT, Central Circle-31, Delhi

In the result, both the appeals filed by the assessees are allowed

ITA 3143/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

account or other documents; and by Finance Act, 2009, clause (c) was inserted in sub-section (1) of Section 282 providing that service of notice in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000) will constitute valid service ... necessary facility to inspect such records. By Finance Act, 2009, clause (c) was inserted in sub-section (1) of Section 282 providing that service of notice in the form of any electronic record as provided in Chapter IV of the Information Technology Act, 2000 (21 of 2000) will constitute valid

Anil Dalal, Rohtak vs. ITO Ward 3, Rohtak

In the result, the Assessee’s appeal is allowed for statistical purposes

ITA 2402/DEL/2025[2013-2014]Status: DisposedITAT Delhi14 Jan 2026AY 2013-2014

Bench: Shri Mahavir Singh, Hon’Ble & Smt. Renu Jauhri, Hon’Bleasstt. Year : 2013-14

For Appellant: Sh. Umang Sahai, Adv. & Sh. Vaibhav AgarwalFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 144BSection 147Section 148

available in the records of the Income Tax Department, but the AO did not make any effort to send, serve, or verify service of notice under section 148 at new address. It was also stated in the said affidavit that the non-service of the notice u/s. 148 upon