Goutam Dey Vs. ITO Ward-50(1)

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Goutam Dey, against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2017-18. The assessee raised an additional ground challenging the jurisdiction of the Assessing Officer (AO) to issue notices under section 143(2) of the Income Tax Act, 1961. The notices were issued on 24.09.2018 and 27.09.2018 without specifying the type of scrutiny, which the assessee argued was in violation of CBDT Instruction F. No. 225/157/2017/ITA-II dated 23.06.2017. The assessee contended that the notices were invalid, rendering the assessment order baseless and should be quashed.…

Legal Issues

• 1. Whether the AO had jurisdiction to issue notices under section 143(2) of the Income Tax Act, 1961 without specifying the type of scrutiny.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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