Deepak Goel vs. ACIT Circle-43(1)

Parties Involved

Facts Summary

The assessee, Deepak Goel, filed a return of income for the Assessment Year 2014-15 declaring a taxable income of Rs. 9,88,690/-. A notice under section 148 of the Income-tax Act, 1961 was issued by ACIT, Circle-43(1), Delhi on 31.03.2021. The assessee raised an additional ground that the notice issued by ACIT was invalid as per the pecuniary jurisdiction of the assessee company as stated in CBDT Instruction No. 1/2011. The Tribunal admitted the additional ground and held that the notice issued by ACIT was a jurisdictional defect not curable under section 292BB of the Act as it was an illegality and not an irregularity. Consequently, the assessment framed by the Ld. ITO was declared as void ab-initio.…

Legal Issues

• 1. Whether the notice issued by ACIT was valid under the pecuniary jurisdiction of the assessee company?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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