Poonam Devi vs. ITO, Ward 50 (1)

Parties Involved

Facts Summary

Poonam Devi, the appellant, filed an appeal against the order of the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2020-21. The appeal was based on several grounds, including the non-service of jurisdictional notice issued under section 148, the bad issuance of the notice, and other procedural errors in the assessment process. The appellant argued that the assessment order was erroneous and unsustainable in law. The respondent, ITO, Ward 50 (1), contended that the notices were duly served and the appellant was precluded from challenging the validity of service of notice at this stage. The tribunal considered the submissions and material on record and found that the notice under section 148 was not validly served on the assessee, leading to the quashing of the assessment proceedings.…

Legal Issues

• 1. Non-service of jurisdictional Notice issued u/s 148
• 2. Bad issuance of Notice u/s 148

Judgment Outcome

Decided in favour of Assessee.

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