{"id":381104,"date":"2026-04-15T17:00:23","date_gmt":"2026-04-15T11:30:23","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=381104"},"modified":"2026-04-15T17:10:22","modified_gmt":"2026-04-15T11:40:22","slug":"itat-delhi-invalid-time-barred-section-1432-notice-assessment-quashed","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/15\/itat-delhi-invalid-time-barred-section-1432-notice-assessment-quashed\/","title":{"rendered":"ITAT Delhi quashes assessment over invalid and time-barred Section 143(2) notice and jurisdictional defect"},"content":{"rendered":"
\n

Income Tax Appellate Tribunal, Delhi Bench:<\/span> In an appeal filed by the assessee challenging the validity of assessment by assessing officer (AO), the Bench comprising Sudhir Kumar<\/span>, Judicial Member and Manish Agarwal<\/span>, Accountant Member, held that the notice issued under Section 143(2)<\/a>, Income Tax Act, 1961<\/a> (1961 Act) was both time-barred and issued without jurisdiction. Consequently, the assessment order passed under Section 143(3) was quashed.<\/p>\n

Background<\/h3>\n

The assessee, an individual engaged in the business of Kirana items and a partner in a firm, e-filed his return of income on 31 October 2019 declaring total income of Rs 17,91,980. A search and seizure operation were conducted under Section 132<\/a> of the 1961 Act<\/a> on 4 December 2018 in the case of a locker company where the assessee maintained a locker. During the course of search, cash amounting to Rs 1.2 crore was found in the said locker.<\/p>\n

Subsequently, the case of the assessee was centralized pursuant to an order passed under Section 127<\/a> of the 1961 Act<\/a> and notice under Section 143(2)<\/a> of the 1961 Act<\/a> was issued. Further notices under Section 142(1)<\/a> of the 1961 Act<\/a> along with detailed questionnaires were issued from time to time, which were duly complied with by the assessee.<\/p>\n

The assessee claimed that the cash found in the locker represented his income earned from commission and regular business Activities, kept outside the books, and was stored in the locker for safe custody. However, the AO rejected the explanation and treated the amount as unexplained money under Section 69-A<\/a> of the 1961 Act<\/a> read with Section 115BBE<\/a> of 1961 Act<\/a> assessing the total income at Rs 1,37,91,980.<\/p>\n

Against the said order, assessee filed an appeal, the CIT(A) dismissed the appeal and held it time barred. Aggrieved by the same, assessee filed the present appeal.<\/p>\n

Analysis, Law, and Decision<\/h3>\n

The Tribunal noted that the assessment order was passed on 12 April 2021 and the appeal was filed on 21 January 2022, both falling within the COVID-19 period. Relying on the Supreme Court’s order in In Re: Cognizance for Extension of Limitation, (2020) 19 SCC 10<\/a> whereby limitation was extended from 15 March 2020 to 28 February 2022, the Tribunal held that the delay stood condoned. Accordingly, it rejected the finding of the CIT(A) treating the appeal as time-barred and held the appeal to be valid.<\/p>\n

The Tribunal then considered the admissibility of additional grounds raised by the assessee challenging the jurisdiction of the assessment. It observed that the additional grounds were purely legal in nature and did not require any fresh verification of 1961 Acts. Therefore, the same were admitted for adjudication. Further on the issue of jurisdiction under Section 127<\/a> of the 1961 Act<\/a>, the assessee contended that the transfer of jurisdiction was invalid due to an error in identifying the correct assessing authority. The Tribunal noted that although there appeared to be actual error in transferring jurisdiction, such an order was not appealable before it. Since the assessee had not challenged the transfer earlier before appropriate forums, the Tribunal declined to adjudicate the issue and dismissed this ground.<\/p>\n

The Tribunal examined the validity of notice issued under Section 143(2)<\/a> of the 1961 Act<\/a>. It observed that the return was filed on 31 October 2019 and the statutory time limit for issuance of notice expired on 30 September 2020. However, the notice was issued on 22 October 2020, making it clearly barred by limitation.<\/p>\n

Further, the Tribunal found that the notice was issued by an AO who did not have jurisdiction at the time of issuance, as the jurisdiction was transferred subsequently under Section 127 on 24 December 2020. Thus, the notice suffered from a dual defect being both time-barred and issued without jurisdiction.<\/p>\n

The Tribunal held that such a notice vitiates the entire assessment proceedings. Consequently, the assessment order passed under Section 143(3)<\/a> of the 1961 Act<\/a> dated 12 April 2021 was declared invalid and quashed. Accordingly, the appeal of the assessee was allowed.<\/p>\n

Since the assessment itself was quashed on jurisdictional grounds, the Tribunal held that the remaining grounds on merits had become academic and required no adjudication.<\/p>\n

[Naveen Goel<\/span> v. CIT<\/span>, ITA No. 1449-Del-2023, decided on 1-4-2026<\/span>]<\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant:<\/span> Pawan Ved, Advocate; Mohit Gupta, Mirza Muhiuddin Baig, Charter Accountants<\/p>\n

For the Respondent:<\/span> Pooja Swaroop, CIT-DR<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“A notice issued under Section 143(2) beyond the prescribed limitation period and without jurisdiction strikes at the root of the assessment, rendering the entire proceedings void ab initio.”<\/p>\n","protected":false},"author":67527,"featured_media":381109,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[102366,102368,51086,102363,70532,3686,3655,102367,102362,102364,102365],"class_list":["post-381104","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-assessment-quashed","tag-covid-limitation-extension","tag-income-tax-act-1961","tag-invalid-notice","tag-itat-delhi","tag-Jurisdiction","tag-limitation","tag-section-127","tag-section-1432","tag-section-69a","tag-unexplained-income"],"yoast_head":"\nITAT :Time-Barred Section 143(2) 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income is below Rs 50 lakhs\u2019; ITAT quashes reassessment notice under S.148 Income Tax Act issued beyond prescribed limitation of 3 years","author":"Ekta","date":"October 21, 2025","format":false,"excerpt":"A notice under Section 148-A(b) of the Income Tax Act, 1961 was issued to the assessee, stating that income had escaped assessment under the provisions of Section 147, regarding sale, purchase of properties and contractual receipts.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"reassessment notice barred by limitation","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/reassessment-notice-barred-by-limitation.webp?resize=350%2C200&ssl=1 1x, 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Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":322658,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/05\/22\/income-tax-appellate-tribunal-quashes-reassessment-due-lack-jurisdiction\/","url_meta":{"origin":381104,"position":2},"title":"ITAT, Delhi quashes reassessment made on basis of notice issued u\/s 148 of Income Tax Act by non-jurisdictional Assessing Officer which led to addition of 12.5 lakhs","author":"Editor","date":"May 22, 2024","format":false,"excerpt":"\u201cThe reassessment notice was issued by ITO, Ward 69(1), New Delhi, under Section 148 and lacked jurisdiction as the jurisdiction was with ITO, Ward 4(1), Gurgaon. Hence, the subsequent assessment completed by ITO, Ward 4(1), Gurgaon, based on this notice was legally flawed.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":359216,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/06\/itat-notice-to-deceased-assessee-to-be-served-on-legal-heirs-first\/","url_meta":{"origin":381104,"position":3},"title":"Notice to deceased assessee must first be served on legal heirs; once on record, legal heirs represent deceased assessee: ITAT","author":"Ekta","date":"September 6, 2025","format":false,"excerpt":"In the present case, notice under Section 148 of Income Tax Act, 1861 is not served on legal heir of the assessee. The said notice is served on the assessee, even after the knowledge that the assessee is deceased.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"notice to deceased assessee","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/notice-to-deceased-assessee.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":197356,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/06\/22\/a-show-cause-notice-issued-by-an-authority-lacking-jurisdiction-is-invalid\/","url_meta":{"origin":381104,"position":4},"title":"A show cause notice issued by an Authority lacking jurisdiction is invalid","author":"Bhumika Indulia","date":"June 22, 2018","format":false,"excerpt":"Madras High Court: A Division Judge Bench comprising of Indira Banerjee, CJ. and M. Sundar, J., allowed a writ appeal filed against the order of the learned Single Judge wherein he dismissed assessee\u2019s challenge to the show-cause notice issued by principal Commissioner of Income Tax (revenue). The assessee filed a\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":263278,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/08\/itat-notice-issued-against-a-dead-person-is-null-and-void-and-all-consequent-proceedings-orders-being-equally-tainted-are-liable-to-be-set-aside\/","url_meta":{"origin":381104,"position":5},"title":"ITAT | Notice issued against a dead person is null and void and all consequent proceedings\/orders being equally tainted are liable to be set aside","author":"Editor","date":"March 8, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), New Delhi: The Coram of Amit Shukla (Judicial Member) and Pradip Kumar Kedia (Accountant Member) allowed an appeal against a revisional order passed under Section 263 of the Income Tax Act, 1961. The appeal had been filed led at the instance of the legal heir\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/11\/ITAT.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/381104","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67527"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=381104"}],"version-history":[{"count":3,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/381104\/revisions"}],"predecessor-version":[{"id":381111,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/381104\/revisions\/381111"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/381109"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=381104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=381104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=381104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}