Surinder Kumar Goyal v. ACIT - Taxpublishers.in

Case Laws Analysis
REFERRED CIT v. S. Goyanka Lime & Chemicals Ltd. 2018 TaxPub(DT) 4342 (MP-HC)
REFERRED Pr. CIT v. N.C. Cables Ltd. 2017 TaxPub(DT) 0264 (Del-HC)

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The Tax Publishers2023 TaxPub(DT) 3507 (Del-Trib) IN THE ITAT DELHI CHANDRA MOHAN GARG, J.M. Surinder Kumar Goyal v. ACIT ITA No. 7741/Del/2019 26 May, 2023 Assessee by: Hasneeta Matta, CA Revenue by: Om Prakash, Sr. DR ORDER *Chandra Mohan Garg, J.M.* This appeal has been filed against the order of Commissioner (Appeals)-37 New Delhi dated 27-6-2019 for AssessmentYear 2007-08. 2. The grounds raised by the assessee are as under:- 1. That on the facts & in the circumstances of the case and in law, the impugned order passed by the Learned Commissioner (Appeals) [CIT(A)] is wrong and bad in law. 2.1 On the facts and in the circumstances of the case and in law, the learned. Commissioner (Appeals) erred in not appreciating that the order passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income tax Act,1961 is without jurisdiction and bad in law as the jurisdiction us 147 is vitiated. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 3507 (Del-Trib)

IN THE ITAT DELHI

CHANDRA MOHAN GARG, J.M.

Surinder Kumar Goyal v. ACIT

ITA No. 7741/Del/2019

26 May, 2023

Assessee by: Hasneeta Matta, CA

Revenue by: Om Prakash, Sr. DR

ORDER

Chandra Mohan Garg, J.M.

This appeal has been filed against the order of Commissioner (Appeals)-37 New Delhi dated 27-6-2019 for AssessmentYear 2007-08.

2. The grounds raised by the assessee are as under:-

1. That on the facts & in the circumstances of the case and in law, the impugned order passed by the Learned Commissioner (Appeals) [CIT(A)] is wrong and bad in law.

2.1 On the facts and in the circumstances of the case and in law, the learned. Commissioner (Appeals) erred in not appreciating that the order passed by the Assessing Officer under section 143(3) r.w.s. 147 of the Income tax Act,1961 is without jurisdiction and bad in law as the jurisdiction us 147 is vitiated.