2026 (5) TMI 1251

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.... ORDER 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 [in short 'the CIT(A)'] dated 16.12.2025, for Assessment Year 2019-20. 2. Shri Ankit Kumar, appearing on behalf of the assessee, submits that the assessee is an HUF. The assessee filed its return of income for A.Y. 2019-20 ....

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....ssessee by the Assistant Commissioner of Income Tax (ACIT), Circle 49(1), Delhi. Whereas, as per CBDT Instruction No. 1/2011 dated 31.01.2011, the notice u/s. 148 of the Act and the assessment, thereafter, should have been made by the Income Tax Officer. The ACIT had no jurisdiction to issue notice where the income declared by a non-corporate assessee is up to Rs. 20,00,000/- (in metro cities). Th....

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....TOs and ACs/DCs. The relevant extract of the said instruction is reproduced herein below:-   Income Declared (Mofussil areas) Income Declared (Metro Cities)   ITOs ACs/DCs ITOs DCs/ACs   Corporate returns Upto Rs. 20 lacs Above Rs. 20 lacs Upto Rs. 30 lacs Above Rs. 30 lacs   Non-corporate returns Upto Rs. 15 lacs Above Rs. ....

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....on, the notice u/s. 148 of the Act ought to have been issued by the ITO. Since, in the present case the notice has been issued by the ACIT, the same is without jurisdiction, hence, void ab initio. I find that the Division Bench of the Tribunal in the case of Aashiyana Infrastructure Development Pvt. Ltd. vs. DCIT in ITA No.8472/Del/2019, decided on 04.07.2025, in similar facts, had held notice iss....