SUNITA BHARDWAJ,NEW DELHI vs. ACIT CIRCLE 63(1), NEW DELHI

section\n1\nITA No.1435/Del/2024\n[Assessment Year 2012-13]\nCIT(A), NFAC,\nDelhi order dated\n30.01.2024\n28.12.2019\n144 r.w.s.147 of the\nIncome Tax Act,\n1961.\n2.\nITA No.1434/Del/2024\n[Assessment Year 2013-14]\nCIT(A), NFAC,\nDelhi order dated\n30.01.2024\n30.03.2022\n147 r.w.s.144B of\nthe Income Tax Act,\n1961.\n3.\nITA No.1433/Del/2024\n[Assessment Year 2014-15]\nCIT(A), NFAC

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

151A as envisaged under the Income Tax Act, 1961, is bad in law and against the facts and circumstances of the case. 2. That in any case and in any view of the matter, assumption of jurisdiction u/s 147 and passing the impugned order u/s 147/144B, is illegal, bad in law and against the facts and circumstances of the case

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

151A as envisaged under the Income Tax Act, 1961, is bad in law and against the facts and circumstances of the case. 2. That in any case and in any view of the matter, assumption of jurisdiction u/s 147 and passing the impugned order u/s 147/144B, is illegal, bad in law and against the facts and circumstances of the case

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

In the result appeal of the assessee is partly allowed

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

151A as envisaged under the Income Tax Act, 1961, is bad in law and against the facts and circumstances of the case. 2. That in any case and in any view of the matter, assumption of jurisdiction u/s 147 and passing the impugned order u/s 147/144B, is illegal, bad in law and against the facts and circumstances of the case

ATAR SINGH,DELHI vs. ITO,WARD 70 (1)-DELHI, DELHI

In the result, the appeal of the assessee is allowed

House of Parliament.\"\n\n7. I find that the Notification suggested in section 151A(1) of the Act has\nbeen issued only on 29-3-2022. When the faceless regime for income escaping\nassessment stood notified only on 29-3-2022, the Learned FAO assuming\njurisdiction by issuing notices under section 142(1) of the Act under faceless\nregime

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi order

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi order

SUMAN KISHORE,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2012-13] Sunita Bhardwaj, Vs Acit, 1/2, Taj Apartments, Circle-63(1), R.K.Puram, Sector-12, Delhi Delhi-110022. Pan-Ahfpb1928E Appellant Respondent

section 1 28.12.2019 CIT(A), NFAC, 144 r.w.s. 147 of the [Assessment Year 2012-13] Delhi order dated Income Tax Act, 30.01.2024 1961. 2. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2013-14] Delhi order dated the Income Tax Act, 30.01.2024 1961. 3. 30.03.2022 CIT(A), NFAC, 147 r.w.s. 144B of [Assessment Year 2014-15] Delhi order

SUNITA BHARDWAJ,NEW DELHI vs. ITO WARD 61(1), NEW DELHI

section\n1 | ITA No.1435/Del/2024\n[Assessment Year 2012-13]\nCIT(A), NFAC,\nDelhi order dated\n30.01.2024\n28.12.2019\n144 r.w.s.147 of the\nIncome Tax Act,\n1961.\n2. | ITA No.1434/Del/2024\n[Assessment Year 2013-14]\nCIT(A), NFAC,\nDelhi order dated\n30.01.2024\n30.03.2022\n147 r.w.s.144B of\nthe Income Tax Act,\n1961.\n3. | ITA No.1433/Del/2024\n[Assessment Year 2014-15]\nCIT(A), NFAC