The DCIT, Circle (International Taxation), Chandigarh Vs. Shri Manjeet Singh, S/o Shri Harbir Singh

Parties Involved

Facts Summary

The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals) dated 23.03.2022. The assessee, Shri Manjeet Singh, filed a cross-objection challenging the assessment order passed by the Assessing Officer. The main issue revolves around the jurisdiction of the Assessing Officer who issued the notice under section 148 of the Income Tax Act, 1961. The assessee argued that the Assessing Officer lacked jurisdiction as he was a non-resident Indian, and the notice was issued by a non-jurisdictional Assessing Officer. The Revenue argued that the jurisdictional issue was waived by the assessee. The Tribunal considered the arguments and relevant case laws to decide the matter.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred in law and facts in annulling the order passed by the Assessing Officer under section 147/143(3) of the IT Act, 1961.
• 2. Whether the Ld. CIT(A) erred in law and facts by considering the approval given by the Principal Commissioner of Income Tax in a mechanical manner.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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