Nisha Arora vs Income Tax Officer

Parties Involved

Facts Summary

This assessee’s appeal for Assessment Year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Facele ss Appeal Centre (for shor t, ‘CIT(A)/NFAC’), Delhi’s DIN & order No. ITBA/NFAC/S/250/2 026-27/1089447906(1) dated 05.06.2026, involving proceedings u/s 148 of the Income Tax Act, 1961; hereinafter referred to as, “the Act”. The assessee challenges the validity of the learned Assessing Officer’s section 147 r.w.s. 144 assessment dated 28.02.2025 for non-issuance of section 143(2 ) notice. The Revenue could hardly dispute that even going by the learned CIT(A)/NFAC detailed discussion at pages 8 to page 9 in paragraph 4.3 thereof, no such notice had been issued to the assessee before framing the afore said assessment.…

Legal Issues

• 1. Validity of the learned Assessing Officer’s section 147 r.w.s. 144 assessment for non-issuance of section 143(2) notice.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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