AMIT GUPTA (HUF) Vs INCOME TAX OFFICER
Case No: ITA No.5585/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI
Bench: DELHI BENCH ‘F’, NEW DELHI
Date: 2/19/2026
Parties Involved
appellantAMIT GUPTA (HUF)
respondentINCOME TAX OFFICER
Facts Summary
The assessee, AMIT GUPTA (HUF), filed an original return of income for the AY 2013-14 declaring total income of Rs.1,05,280/- and had shown income from long term capital gain and other sources in its ITR. The case was reopened and notice u/s 148 was issued to the appellant. The appellant filed ROI on 23.09.2021. The short issue in the case is that the notice issued u/s 148 is time-barred in view of the decision of the Hon’ble Supreme Court in the case of Rajeev Bansal vs Union of India.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued u/s 148 is time-barred.
Precedents Relied Upon
3 precedents cited in this judgement.