Shridhar Financial Services Pvt. Ltd. vs Income Tax Officer, Ward -23(3), New Delhi

Parties Involved

Facts Summary

This assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082375330(1) dated 07.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and foremost issue is the validity of the impugned assessment dated 14.03.2023 itself for want of issuance of section 143(2) notice in furtherance to the return admittedly filed on 28.03.2022.…

Legal Issues

• 1. Validity of the impugned assessment dated 14.03.2023 for want of issuance of section 143(2) notice.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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