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

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