M/s Boang Technology Pvt. Ltd. vs. ITO, Ward 1(3)

Parties Involved

Facts Summary

The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was framed by the ITO, Ward 1(3), Gurgaon for the assessment year 2017-18 u/s. 144 of the Income Tax Act, 1961. The appeal was initially barred by limitation by 127 days, but the Tribunal condoned the delay based on the assessee's explanation. The main grounds of appeal were that the notice issued by the AO u/s. 143(2) was time-barred and that the assessment was void for want of valid service of notice u/s. 143(2).…

Legal Issues

• 1. Time-barred notice u/s. 143(2)
• 2. Invalid assessment due to non-service of notice u/s. 143(2)

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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