2025 (5) TMI 703

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce of the assessee seeking to assail the First Appellate order dated 15.10.2024 passed by Commissioner of Income Tax (A), National Faceless Appeal Centre ("NFAC"), Delhi ["CIT(A)"] under s. 250 of the Income Tax Act, 1961 ["the Act"] arising from the assessment order dated 26.12.2019 passed under s. 144 of the Act relevant to assessment year 2017-18. 2. As per the grounds of appeal, the assessee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ld. Counsel for the assessee pointed out that in pursuance of notice issued under s. 142(1) of the Act, the assessee e-filed return of income on 15.10.2019. This fact of filing of return of income was duly intimated to the concerned authority on 18.10.2019 for which acknowledgement generated by the e-portal of the Department is placed on record. 3.2. As further stated, the assessee repeatedly int....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e has been filed and proceeded to frame assessment under s. 144 of the Act without the aid of notice under s. 143(2) of the Act. 5. The Hon'ble Delhi High Court in the case of Pr.CIT-1, Delhi vs M/s. Dart Infrabuild (P) Ltd. [2024] 460 ITR 532 (Del.) held that notice under s. 143(2) is a mandatory requirement regardless of whether the assessment has been framed under s. 144 of the Act and also re....