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The Tax Publishers2023 TaxPub(DT) 5538 (Del-Trib) IN THE ITAT, DELHI BENCH KUL BHARAT, J.M. Anil v. ITO ITA No. 1703/DEL/2020 5 September, 2023 Assessee by: C.S. Anand, Advocate. Department by: Om Parkash ORDER *Kul Bharat, J.M.* This appeal, by the assessee, is directed against the order of the learned Commissioner (Appeals), Meerut, dated 13-8-2020, pertaining to the assessment year 2009-10. The assessee has raised following grounds of appeal: (1) That on the facts of the case and in law, the jurisdiction assumed by the learned assessing officer under section 147 of the Income Tax Act, 1961 for assessment year 2009-10 is illegal. (2) That the proceedings initiated under section 147 of the Income Tax Act, 1961 for assessment year 2009-10 are liable to be quashed because the learned assessing officer had initiated proceedings under section 147 of the Income Tax Act, 1961 on 23-3-2016 n the basis of the state information, for which the notice had been issued and reply had been received by the learned assessing officer long ago. (3) That the proceedings initiated under section 147 of the Income Tax Act, 1961 for assessment year 2009-10 are liable to be quashed because the learned assessing officer had initiated proceedings under section 147 of the Income Tax Act, 1961, without applying his own mind. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 5538 (Del-Trib)

IN THE ITAT, DELHI BENCH

KUL BHARAT, J.M.

Anil v. ITO

ITA No. 1703/DEL/2020

5 September, 2023

Assessee by: C.S. Anand, Advocate.

Department by: Om Parkash

ORDER

Kul Bharat, J.M.

This appeal, by the assessee, is directed against the order of the learned Commissioner (Appeals), Meerut, dated 13-8-2020, pertaining to the assessment year 2009-10. The assessee has raised following grounds of appeal:

(1) That on the facts of the case and in law, the jurisdiction assumed by the learned assessing officer under section 147 of the Income Tax Act, 1961 for assessment year 2009-10 is illegal.

(2) That the proceedings initiated under section 147 of the Income Tax Act, 1961 for assessment year 2009-10 are liable to be quashed because the learned assessing officer had initiated proceedings under section 147 of the Income Tax Act, 1961 on 23-3-2016 n the basis of the state information, for which the notice had been issued and reply had been received by the learned assessing officer long ago.

(3) That the proceedings initiated under section 147 of the Income Tax Act, 1961 for assessment year 2009-10 are liable to be quashed because the learned assessing officer had initiated proceedings under section 147 of the Income Tax Act, 1961, without applying his own mind.