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Spreading Smiles,Gurgaon vs Ito-Ward Exemption-Faridabad, ... on 13 May, 2026 cites

S. Mubarik Shah Naqshbandi vs Commissioner Of Income-Tax on 20 October, 1976

The Ld. Counsel for the assessee has also raised the plea that notice of demand u/s 156 (DIN & Notice No. ITBA/AST/S/156/2023-24/1060884020(1) issued by the AO stipulates that there is no tax payable by the assessee, which it was stated is not correct. The said notice of demand dated 13.02.2024 u/s 156 is placed in PB at page 64. It was submitted that computation of income shows that the income computed by the AO is Rs. Nil and consequentially tax payable is Rs. Nil , which it was stated is again not correct. It was submitted that on this short ground itself the order of the authorities below ought to be quashed because Section 156 clearly stipulated that the AO shall serve upon the assessee notice of demand in the 5 ITA No.2314/Del/2026 Spreading Smiles v. ITO, Ward-Exemption, Faridabad prescribed form specifying the sum so payable by the assessee in consequence of the assessment order framed by the AO. The ld. Counsel for the assessee relied upon the judgment and order of Hon'ble High Court of Jammu & Kashmir in the case of S. Mubarik Shah Naqshbandi v. CIT (1977) 110 ITR 127(J&K) and also decision of ITAT, Delhi Bench in the case of B P Singh v. DCIT reported in (1999) 68 ITD 492(Del. Trib.). It was submitted that the word 'shall' is used in Section 156, and it is mandatory to serve by the AO Form No. 156 on the assessee specifying the sum so payable.
Jammu & Kashmir High Court Cites 23 - Cited by 36 - Full Document

B P Raturi, New Delhi vs Dcit, Circle- I, New Delhi on 7 February, 2018

The Ld. Counsel for the assessee has also raised the plea that notice of demand u/s 156 (DIN & Notice No. ITBA/AST/S/156/2023-24/1060884020(1) issued by the AO stipulates that there is no tax payable by the assessee, which it was stated is not correct. The said notice of demand dated 13.02.2024 u/s 156 is placed in PB at page 64. It was submitted that computation of income shows that the income computed by the AO is Rs. Nil and consequentially tax payable is Rs. Nil , which it was stated is again not correct. It was submitted that on this short ground itself the order of the authorities below ought to be quashed because Section 156 clearly stipulated that the AO shall serve upon the assessee notice of demand in the 5 ITA No.2314/Del/2026 Spreading Smiles v. ITO, Ward-Exemption, Faridabad prescribed form specifying the sum so payable by the assessee in consequence of the assessment order framed by the AO. The ld. Counsel for the assessee relied upon the judgment and order of Hon'ble High Court of Jammu & Kashmir in the case of S. Mubarik Shah Naqshbandi v. CIT (1977) 110 ITR 127(J&K) and also decision of ITAT, Delhi Bench in the case of B P Singh v. DCIT reported in (1999) 68 ITD 492(Del. Trib.). It was submitted that the word 'shall' is used in Section 156, and it is mandatory to serve by the AO Form No. 156 on the assessee specifying the sum so payable.
Income Tax Appellate Tribunal - Delhi Cites 6 - Cited by 0 - Full Document
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