Dolatrai Manganlal Desai vs ITO, Ward-2, Vapi

Parties Involved

Facts Summary

The assessee filed his return of income on 28.3.2016 for the assessment year 2012-13 before the ITO, Ward-2, Vapi. The notice under section 142(1) of the Act was issued on 16.10.2015 by the ITO, Vapi. Records also prove that during the earlier assessment, the case of the assessee has been transferred from Vapi to Ahmedabad on 2.11.2015, hence a notice was issued by the ITO, Ward-2, Vapi under section 148 dated 29.3.2019 and subsequent order the ITO, Ward-2, Vapi dated 27.12.2019 is hereby held to be passed without valid jurisdiction.…

Legal Issues

• 1. Whether the Ld. CIT(A) has erred in law and on facts while sustaining the addition made on account of capital gain of Rs.20,25,000/- by ITO, Ward-2, Vapi.
• 2. Whether the Ld. A.O., ward-2, Vapi has erred in law and on the facts while issuing notice u/s 148 of the IT. Act, 1961 for A.Y. 2012-13 dated 29/03/2019.
• 3. Whether the Ld. assessing officer, Ward -2, Vapi has issued notice u/s 148 without having jurisdiction and as such the proceeding initiated itself is bad in law, illegal and void.

Judgment Outcome

Decided in favour of Assessee.

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