A judgment has been furnished by the Income Tax Appellate Tribunal (ITAT) Delhi on 17th May 2024, in the matter of Saroj Sangwan Vs Income Tax Officer (ITO), addressing critical issues surrounding Section 148 of the Income Tax Act.
The same case, related to the AY 2011-12, examines the procedural virtue and jurisdictional control of the reassessment proceedings of the Income Tax Department. The appellant, Saroj Sangwan, contested the reassessment notices validity and orders issued by non-jurisdictional officers, raising noteworthy questions concerning the principles of natural justice and legal compliance.
The petition for a distinct basis, particularly concentrating on the jurisdictional legality of the reassessment notice under section 148 issued by the Income Tax Officer, Ward 69(1), New Delhi. Key opinions and legal precedents were shown to contest the procedural validity of the reassessment process:
Conclusion: The decision of ITAT Delhi in Saroj Sangwan Vs ITO arrived as a substantial ruling in tax jurisprudence, highlighting the significance of jurisdictional precision and procedural integrity in reassessment proceedings u/s 148 of the Income Tax Act.
The reassessment has been quashed by the tribunal underlining that the notice furnished via a non-jurisdictional officer was not valid and on a wrong notice the next reassessment via the jurisdictional officer was established.
The same matter is supported by the need for the tax council to comply with the legal obligations and keep the principles of the natural justices to ensure a fair and statutory tax administration.
The judgment furnished the relief before the appellant and indeed designated a crucial precedent for the subsequent reassessment matters, emphasizing the judicial investigation obligated to carry the virtue of the procedure of the tax assessment.
Case Title | Saroj Sangwan Vs ITO |
Case Number: | I.T.A No.2428/Del/2023 |
Date: | 17.05.2024 |
Counsel For Assessee By | Ms. Swati Talwar, Adv. |
Counsel For Respondent By | Shri Om Parkash, Sr. DR |
Delhi ITAT’s | Read Order |
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