Monica Kumar vs. Assistant Commissioner of Income Tax Circle-52(1), New Delhi

Parties Involved

Facts Summary

These appeals and cross objections are preferred by the revenue and assessee against the order dated 30.10.2025 of the Ld. National Faceless Appeal Centre, Delhi arising out of the assessment order dated 27.03.2022 passed u/s 147 r.w.s 144 r.w.s 144B of the Income Tax Act, 1961 for AY: 2013-14 & 2014-15. The assessee has filed a return of income of Rs.39,86,470/- for AY: 2013-14 and Rs.42,17,600/- for AY: 2014-15. The assesse alleges that the initiation of proceedings and consequential assessment orders are null and void as they violate CBDT Instruction No. 1/2011 dated 31.03.2011. The department argues that the jurisdiction was vested with the ITO, W-52(1) Delhi, and there is no irregularity.…

Legal Issues

• 1. Whether the jurisdictional notice u/s 148 should be issued only by AO with whom the jurisdiction has been vested by Board and the defect is not curable?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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