Smt. Lalita Agarwal Vs. The Income tax Officer
Parties Involved
Facts Summary
This case involves six appeals, four by the assessee Smt. Lalita Agarwal and two by the Revenue, against the order of the NFAC, Delhi dated 15.10.2024 for Assessment Years 2012-13 to 2016-17. The primary issue is the validity of the service of notice under section 143(2) of the Income-tax Act, 1961, which is essential for the assumption of jurisdiction under section 147 of the Act. The assessee contends that the notices were not issued in the mandatory format as per CBDT Instruction and were issued after the assessment orders were framed. The Revenue argues that the notices were indeed issued and served. The case hinges on whether the notices under section 143(2) were validly issued as per the CBDT Circular 19/2019 dated 14.08.2019.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the service of notice under section 143(2) of the Income-tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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