DCIT, Central-2, Raipur (C.G.) Vs. Satish Sharma

Parties Involved

Facts Summary

The case involves an appeal by the Deputy Commissioner of Income Tax (DCIT) against an order passed by the Commissioner of Income Tax (Appeals) in favor of the assessee, Satish Sharma. The DCIT argues that the assessment order passed by the Assessing Officer (ACIT) is illegal, bad-in-law, and void-ab-initio due to jurisdictional errors and procedural lapses. The assessee has filed an application under Rule 27 of the ITAT Rules, 1963, challenging the assessment order on various grounds, including lack of jurisdiction, failure to issue a mandatory notice, and non-compliance with statutory requirements. The Tribunal has remanded the matter back to the Commissioner of Income Tax (Appeals) to adjudicate the legal grounds raised by the assessee.…

Legal Issues

• 1. Jurisdictional errors in the assessment order
• 2. Failure to issue a mandatory notice

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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