IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. UDAYAN DASGUPTA, JUDICIAL MEMBER I.T.A. No. 307/Asr/2023 Assessment Year: 2010-11 Mandeep Malli Vs. ACIT (In situ), W/o Sukhvir Singh Khosa Nakodar, Nakodar Vill. Kotla Suraj Mal, Teh. Shahkot, Jalandhar [PAN: AZVPM7128D]

(Appellant) (Respondent)

Appellant by : Sh. Rohit Kapoor, CA &

Sh. V. S. Aggarwal, ITP Respondent by : Sh. Rajiv Wadhera, Sr. DR Date of Hearing : 01.05.2024 Date of Pronouncement : 07.05.2024

ORDER

Per Dr. M. L. Meena, AM:

The captioned appeal has been filed by the assessee against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi dated 01.09.2023 in respect of Assessment Year: 2010-11 which is arising out of the Assessment Order passed dated 30.11.2016 by the Income Tax Officer, Ward Nakodar u/s 144 of the Income Tax Act, 1961 challenging therein validity of assessment order passed by u/s 144/47 as bad in law in view of the invalid service of notice u/s 148 of the Act as per procedure laid down as per Rule 17 of CPC Code of Civil Procedure, 1908.

2. At the outset, the ld. counsel for the assessee has submitted that the notice u/s 148