2025 (2) TMI 1451

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.... PER VIKAS AWASTHY, JM: This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 17.01.2024, for assessment year 2010-11. 2. The assessee in appeal has assailed findings of the CIT(A) on jurisdictional issue, as well as on merits. In ground no. 1 and 2 o....

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....148 of the Act are bad in law. The AR further pointed that the assessee in First Appeal had raised a specific ground challenging validity of assessment in the absence of service of notice u/s. 148 of the Act, the CIT(A) without deciding the jurisdictional issue, decided appeal of the assessee on merits upholding the addition. 3. Per contra, Shri Rajesh Tiwari representing the department vehemen....

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....requiring him to furnish a return of his income within the time specified. The section mandates service of notice u/s. 148 of the Act, not merely issuance of notice. In the instant case, the AO has issued notice u/s.148 of the Act to the assessee on 27.03.2017 on the address: Plot No. 8, Sector 3, Vaishali, Ghaziabad. The contention of the assessee is that the assessee is neither residing on said ....

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....ppeal before the CIT(A) challenging validity of assessment without service of notice u/s. 148 of the Act. I find that the CIT(A) instead of deciding the jurisdictional ground has scuttled the issue my merely observing that notice u/s. 148 of the Act was received by the assessee and the assessee had also filed return in response to u/s. 148 of the Act. Whereas perusal of assessment order reveal tha....