When is income under section 147 read with section 148 of the Income Tax Act bad in law and void ab-initio?

Last updated: 05 August 2021
Quick Summary
This Income Tax Appellate Tribunal case examines when an assessment of income under Section 147 read with Section 148 of the Income Tax Act is legally invalid and void from the start. The appeal highlights issues such as improper service of notices, the Assessing Officer's (AO) jurisdiction, and the failure to provide reasons for initiating reassessment proceedings. The tribunal considers whether the assessment order should be quashed due to these procedural defects.

Court :
ITAT Delhi

Brief :
This appeal filed by the assessee for the assessment year 2011-12 is directed against the order of Ld. CIT(A)-11, New Delhi dated 16.08.2019. The assessee has raised following grounds of appeal:-

Citation :
ITA No.735/Del/2020

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Judgements Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

3 Months PLAN
999
(Excl. of GST ₹179)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience.

 

Guest
Published in Income Tax
Views : 235
downloaded 406 times
Share Report Abuse
Comments


Recent Judgments :

  1. CESTAT: Rajasthan Sales Tax Subsidy under RIPS 2010 Not includible in Excise Assessable Value
  2. CESTAT: Late Payment Charges in the Nature of Interest Not Taxable as Declared Service
  3. CESTAT: Educational Services Exempt Under Section 66D; Extended Period Cannot Be Invoked Without Wilful Suppression
  4. CESTAT: No Service Tax on Royalty under RCM if Mining Lease Was Executed Before 1 April 2016
  5. No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025
  6. Refund cannot be withheld under Section 54(11) of the CGST Act merely because the Revenue contemplates filing an appeal
  7. Scope of Rectification under Section 161 of the CGST Act is Confined to Errors Apparent on the Face of Record
  8. Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act
  9. CESTAT New Delhi: Sub-Contractor Separately Liable for Service Tax Regardless of Main Contractor's Discharge
  10. Cenvat Credit Cannot Be Denied Merely on Third-Party Statements Without Corroborative Evidence

View More Judgments »


Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Keshav DubeyKeshav DubeyPro Member Jaipal SinghJaipal SinghPro Member Thanwar ChhatwaniThanwar ChhatwaniPro Member Hmr BabuHmr BabuPro Member MURALIKRISHNA EDDANAPUDIMURALIKRISHNA EDDANAPUDI
Subscribe to Pro
Join an elite circle of professionals

Browse by Category




Latest Job Openings

View all
Company
ARTICLESHIP 07 September 2026
Article/ Paid Assistant

Murali and Sumeet Chartered Accountant

Bengaluru

CA Foundation

View Details
Company
08 September 2026
Semi-Qualified Assitant

Subrahmanyam & Sivudu CA Firm

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 01 September 2026
Articles

Saini Pati Shah & Co LLP, Chartered Accountants

Mumbai

CA Foundation

View Details
Company
28 August 2026
Audit Manager

K A R M & CO

Mumbai

CMA

View Details
Company
04 September 2026
CA inter Or ca finalist

A Jaiswal and company

Lucknow

CA Final

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details
Company
09 September 2026
Chartered Accountant

Aviv Global Private Limited

Ahmedabad

CA

View Details