Smt. Lalita Agarwal Vs. The Income tax Officer
Case No: ITA No. 5668 to 5672/DEL/2024 & ITA No. 5769 & 5770/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi ‘E’ Bench
Date: 1/15/2026
Parties Involved
appellantSmt. Lalita Agarwal
respondentThe Income tax Officer
Facts Summary
This case involves six appeals, four by the assessee Smt. Lalita Agarwal and two by the Revenue, against the order of the NFAC, Delhi dated 15.10.2024 for Assessment Years 2012-13 to 2016-17. The primary issue is the validity of the service of notice under section 143(2) of the Income-tax Act, 1961, which is essential for the assumption of jurisdiction under section 147 of the Act. The assessee contends that the notices were not issued in the mandatory format as per CBDT Instruction and were iss…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the service of notice under section 143(2) of the Income-tax Act, 1961.
Precedents Relied Upon
4 precedents cited in this judgement.