AdvertisementSuman Devi Vs ITO (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal (ITAT) arose from the order dated 08.05.2024 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre for Assessment Year 2016-17 in proceedings under Section 144 of the Income-tax Act, 1961. During the hearing, the assessee raised an additional legal ground challenging the validity of the assessment order dated 17.12.2018 on the ground that the Section 143(2) notice had not been issued by the competent jurisdictional authority. The Revenue referred to paragraph 1 of the assessment orde...