Seema Mehta vs. Income-tax Officer
Case No: ITA No.2405/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi
Date: 2/21/2025
Parties Involved
appellantSeema Mehta
respondentIncome-tax Officer, Ward 28(1), Delhi
Facts Summary
This appeal is directed by the assessee, Seema Mehta, against the order dated 28.03.2024 passed by the Learned Commissioner of Income-Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi, pertaining to assessment year 2012-13. The appeal arises out of the assessment order dated 29.11.2019 passed under section 143(3) of the Income Tax Act 1961. The assessee is primarily contesting the impugned orders of the learned Tax Authorities Below on the ground of irregular assumption of jurisdic…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assumption of jurisdiction in initiating the proceedings under Section 147 and passing the impugned order under Section 143(3)/147, without complying with mandatory conditions under Sections 147 to 151 of the Income Tax Act, 1961, is bad in law.
Precedents Relied Upon
1 precedent cited in this judgement.