Case Number: ITA 2178/DEL/2022
Appellant: DCIT, Central Circle-4, New Delhi
Respondent: Rohit Bansal, Delhi
Assessment Year: 2017-18
Date Filed: September 6, 2022
Order Type: Final Tribunal Order
Date of Order and Pronouncement: July 6, 2023
The appeal filed by the DCIT against Rohit Bansal addresses significant procedural failings. The case summary details the judicial findings on the timeliness of notice issuance under Section 143(2) of the Income Tax Act, deeming the subsequent assessment as null and void due to these failures. This outcome underscores the critical nature of adherence to procedural rules within tax assessments and the implications of administrative oversights.
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