SMT. SHANTI DEVI MERWAH, A-26, FIRST FLOOR, KIRTI NAGAR, NEW DELHI Vs. ACIT, CENTRAL CIRCLE-7, NEW DELHI
November, 10th 2020
This appeal filed by the Assessee is directed against the impugned order dated 16.02.2015 passed by the Ld. CIT(A)-24, New Delhi in relation to assessment year 2005-06 on the following grounds:-
1. The Assessing Officer had passed an order u/s. 143(3)/147 dated 28.3.2013 raising a demand of Rs. 19,60,796/- on the asessee for ASSESSMENT YEAR 2005-06 without serving any valid notice u/s. 148 on the assessee. Further, on filing the appeal against such order by the assessee, the Ld. CIT(A)-XXXI erred in rejecting the appeal on the ground that the assessee has not paid the tax demand, without considering the fact that there was no valid Notice served on the assessee for carrying out the assessment consequent to which the assessment proceedings are void ab initio.