2026 (10) TMI 1827

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....DR ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee pertaining to A.Y. 2017-18 is directed against the order dated 31.07.2025 of ld. NFAC, Delhi emanating out of Assessment Order dated 13.05.2023 passed u/s. 147 r.w.s.144B of the Income Tax Act, 1961 (in short 'the Act'). 2. On merits, the assessee has challenged the finding of ld.CIT(A) ....

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....ion if the same is restored to the file of ld.CIT(A) for necessary adjudication. 4. On the other hand, ld. DR supported the order of ld.CIT(A) 5. We have heard the rival submissions and perused the record placed before us. The assessee is an individual and filed the return of income for A.Y. 2017-18 in response to notice u/s. 148 of the Act on 28.01.2023 declaring income of Rs. 8,95,440/-. T....

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.... without jurisdiction as there was no prior notice u/s 148 issued for the assessment year under appeal during the period from 1-4-2021 till 4-5-2022 covered by the aforesaid order of the honourable Apex Court; b. The proceedings having been based on a notice u/s 148 issued in contravention of the CBDT circular 19 of 2019. c. The proceedings having been based on a notice u/s 148 i....

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....he file of ld.CIT(A) by virtue of judgment of Hon'ble Delhi High Court in the case of 'Divine Infracon Pvt. Ltd. Vs PCIT' [2025, 171 taxmann.com 92 (Del)], wherein their Hon'ble Lordship vide para 13 have categorically held that, the Tribunal has no jurisdiction to proceed to decide the ground which did not arise from the impugned order passed by first appellate authority, irrespective of such gro....