REENA MITTAL,NEW DELHI vs. DCIT CENTRAL CIRCLE 31, NEW DELHI

The appeal is allowed in favour of the assessee on this additional

Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17

sections 147/148/151 of the Income Tax Act therefore such assessment is void ab initio and liable to be quashed," Additional Ground No.4 "On facts and in the circumstances of the case, the Ld CIT(A) has erred in law in upholding the impugned reassessment proceedings ignoring the fact that the jurisdictional notice u/s 148 was never served upon the appellant

NEW EDGE SHARES AND SECURITIES PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 18(1), DELHI, DELHI

Bench: Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Pradip Kumar Kedia & Shri Vimal Kumarshri Vimal Kumar

282A rwr 127 of IT rules 1962 and therefore, such proceedings without s rules 1962 and therefore, such proceedings without service of notice ervice of notice u/s 148 is valid in law and void u/s 148 is valid in law and void-ab-initio. ITA No. 2. On facts and circumstances of the case, the authorities below have On facts