Shwetabh Vikram Gupt vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Shwetabh Vikram Gupt, has filed an appeal against the order dated 19/02/2024 passed by the Commissioner of Income Tax (Appeals), North Fiscal Administrative Circle, Delhi, relating to the Assessment Year 2017-18. The appeal was heard on 12/09/2024 and the judgment was pronounced on 09/10/2024. The assessee argued that the notice under section 143(2) of the Income Tax Act was issued by the Assistant Commissioner, Range-1, Varanasi, instead of the jurisdictional Assessing Officer, ITO-Ward 2(3), Varanasi. The assessee claimed that the assessment order passed by the ITO-Ward 2(3), Varanasi, is invalid as the jurisdictional assessing officer did not issue the notice u/s 143(2) of the Act.…

Legal Issues

• 1. Whether the notice u/s 143(2) of the Act was issued by the jurisdictional Assessing Officer?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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