Riteshh Agarwal vs. ITO, NFAC, Delhi
Case No: I.T.A. No.826/Kol/2025
Court: INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA
Date: 10/27/2025
Parties Involved
appellantRiteshh Agarwal
respondentITO, NFAC, Delhi
Facts Summary
The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section 147 of the Act by issuing a notice under section 148 on 29.03.2022. The Assessing Officer (AO) noted that the assessee failed to file his Income Tax Return (ITR) in response to the notice under section 148 and passed an assessment order under section 144 of th…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment framed without issuing a notice under section 143(2) of the Income Tax Act, 1961 is valid.
Precedents Relied Upon
5 precedents cited in this judgement.