Nandini Development Association Vs Income Tax Officer, Ward Exemption-2(4), New Delhi-110002
Parties Involved
Facts Summary
The case pertains to the assessment year 2017-18. The assessee, Nandini Development Association, received a section 143(2) notice from the ITO, Ward-39(1), Delhi on 29.09.2018. However, the assessment was framed by the ITO, Ward Exemption-2(4), Delhi. The Revenue argued that the assessment was correctly framed in the Exemption Ward. The Tribunal found that there was no evidence that the ITO issuing the section 143(2) notice had the assessment jurisdiction, nor was there any section 127 transfer order in the case file.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned assessment
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
3 precedents cited in this judgement.
Similar Judgements
Vivek Mann Vs. ITO Ward-1
Delhi Bench benchAY 2015-16Partly AllowedGanges Tieup Pvt. ltd. vs. ITO Ward 9(1)
Kolkata Bench benchAY 2012-13AllowedRiddhiman Realcon LLP Vs. ITO, Ward 9(3)
Kolkata benchAY 2012-13AllowedDilip Kumar Show vs. Income Tax Officer, Ward-30(6), Kolkata
Kolkata Bench benchAY 2017-2018AllowedSIDDHART SHANKAR, VS. ITO, WARD 2(2)(4)
Delhi Bench ‘A’ benchAY 2012-13AllowedRajroop Doshi Vs. ITO Ward 2(1)
D Bench, Kolkata benchAY 2017-18Allowed