ITA No.4886/Del/2024 with C.O. No.93/Del/2025

Parties Involved

Facts Summary

This Revenue’s appeal ITA No.4886/Del/2024 along with the assessee’s cross objection C.O. No. 93/Del/2025 for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067097678(1), dated 29.07.2024. The assessee’s returned income was Rs.58,73,920/-. The Revenue could not explain the learned ITO’s jurisdiction to issue section 143(2) notice as the assessment in question was framed by learned ACIT, Circle-63(1), New Delhi. No transfer of jurisdiction from “ITO” to learned “ACIT” has been placed up before the Tribunal.…

Legal Issues

• 1. Validity of the impugned reassessment framed on 29.12.2017 for want of a valid section 143(2) notice.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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