ITA No. 6695/Del/2025 DCIT Vs. Ajay Chopra

Parties Involved

Facts Summary

The appeal was filed by the Revenue against the order passed by the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi under Section 250 of the Income Tax Act, 1961. The appeal arose from the Assessment Order dated 26.12.2017 passed by the Assessment Unit, Income-tax Department under Section 147 of the Act for Assessment Year 2010-11. The main issue was whether the assessment order under Section 147 of the Act is sustainable in the absence of a mandatory notice under Section 143(2) of the Act issued to the assessee. Another issue was whether the notice under Section 148 of the Act is valid based on the incorrect assumption that the taxpayer did not file the return of income. The Ld. CIT(A) passed an order allowing the ground raised by the assessee, holding that the reopening was based on wrong facts and on wrong ground, and therefore, the order u/s 147 is quashed as being bad in law.…

Legal Issues

• 1. Whether the assessment order under Section 147 of the Act is sustainable in the absence of a mandatory notice under Section 143(2) of the Act issued to the assessee.
• 2. Whether the notice under Section 148 of the Act is valid based on the incorrect assumption that the taxpayer did not file the return of income.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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