ITAT Delhi Quashes Rs 1.2 Crore Addition Due to Delayed Tax Notice and Lack of Jurisdiction:

ITAT Delhi Quashes Rs 1.2 Crore Addition Due to Delayed Tax Notice and Lack of Jurisdiction

The Tribunal found that the notice under Section 143(2) was issued after the prescribed time limit and also by an assessing officer who did not have jurisdiction over the assessee.

ITAT Quashes Rs 1.2 Crore Addition Towards Unexplained Income

authorNidhidateApr 3, 2026
Last update on Jul 28, 2026
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ITAT Delhi Quashes Rs 1.2 Crore Addition Due to Delayed Tax Notice and Lack of Jurisdiction

The Tribunal found that the notice under Section 143(2) was issued after the prescribed time limit and also by an assessing officer who did not have jurisdiction over the assessee.

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