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INCOME TAX APPELLATE TRIBUNAL (CHANDIGARH BENCH)
Shri Mahavir Singh, VP, Shri Krinwant Sahay, AM
SUKHMINDER KAUR BANUR – Appellant
Versus
INCOME TAX OFFICER WARD-2 JAGROAN JAGROAN – Respondent
| Table of Content |
|---|
| 1. case revolves around the jurisdictional validity of assessment notice service. (Para 1 , 3 , 5) |
| 2. postulates raised pertained to erroneous proceedings claiming non-filing. (Para 2 , 4) |
| 3. court discussed the necessity and correctness of notice service. (Para 6 , 7) |
| 4. assessment processes are bound by proper jurisdiction in issuing notices. (Para 10) |
| 5. final verdict was based on insufficient service of proper notification to the taxpayer. (Para 11) |
ORDER
PER MAHAVIR SINGH – VICE PRESIDENT :
This appeal by assessee is arising out of order of learned Commissioner of Income Tax, NFAC, Delhi (hereinafter referred as ‘the CIT(A)’, in Appeal No. NFAC/2011-12/10031376 vide order dated 06.06.2024. The assessment was framed by the Income Tax Officer, Ward – 2, Jagraon, under sections 144 read with section 147 of the Income Tax Act, 1961 (hereinafter as ‘the Act’) vide order dated 28.12.2019 for Asst. Year 2012-13.
2. The first issue raised by assessee is as regards to the order of CIT(A) erred in confirming the action of the AO in assuming jurisdiction under section 147 r.w.s 144 of the Act. For this, assessee has raised following ground nos. 2, 3 & 4 as under:
“2. That the Ld
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