Sh. Akash Deep Singla Vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

This appeal arises from the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, dated 11.11.2025, involving proceedings under section 143(3)/147 of the Income-tax Act, 1961. The primary issue is the validity of the assessment framed by the Income Tax Officer (ITO), Ward-19(2), Delhi, on 26.12.2019. The appellant contends that the assessment was beyond the ITO's jurisdiction as the income declared exceeded the threshold specified in the CBDT's circular No. 1 of 2011. The Revenue, represented by Sh. Manoj Kumar, Sr. DR, argued that the appellant should have raised the jurisdictional issue within one month of receiving the notice under section 143(2). However, the appellant's counsel, Sh. Ankit Kumar, Adv., relied on recent tribunal orders and CBDT instructions to argue that the ITO lacked the requisite jurisdiction.…

Legal Issues

• 1. Validity of the assessment framed by the ITO, Ward-19(2), Delhi, on 26.12.2019.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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