ITA 5018/DEL/2026

Parties Involved

Facts Summary

The assessee, Surender Modi, filed an appeal against the assessment order passed by the Assessing Officer, DCIT, Circle-13(1), Delhi under section 143(3) of the Income-tax Act, 1961. The assessee raised additional grounds challenging the jurisdiction of the Assessing Officer to issue the notice under section 143(2) of the Act as the declared income was less than Rs. 20 lakhs. The Tribunal considered the jurisdictional defect and held that the notice issued by the DCIT instead of the ITO was void ab initio, leading to the entire assessment being quashed.…

Legal Issues

• 1. Whether the notice issued by DCIT under section 143(2) of the Act is valid?
• 2. Whether the assessment framed by the DCIT is valid?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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