ANIL KUMAR GARG vs. DCIT, CIRCLE 43(1)

Parties Involved

Facts Summary

This appeal filed by the Assessee is directed against the order dated 26.9.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2016-17. The reassessment proceedings were initiated u/s. 147 of the I.T. Act by issue of notice dated 27.7.2022 u/s. 148 of the I.T. Act. The assessee argued that the notice was time-barred and the reassessment proceedings were void ab initio.…

Legal Issues

• 1. Validity of reassessment proceedings initiated u/s. 147 of the I.T. Act
• 2. Compliance with legal requirements of sections 147, 148, 148A, 151, 149 of the Act

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• FESTINO VINCOM LIMITED Vs. INCOME TAX OFFICER

  Kolkata benchAY 2011-12Allowed

• Raghav Lekhi vs. AO, Central Circle-25

  Delhi Bench ‘G’ benchAY 2013-14Allowed

• RAYAPU REDDY YARAVA vs. ITO, WARD -1, WARANGAL

  Hyderabad bench

• Lalit Kumar Nagar Vs. DCIT Central Circle- 27 Delhi

• Naval Seth vs ACIT Circle -28(1)

  Delhi Bench ‘A’, New Delhi benchAY 2016-17Allowed

• Heritage Lamps vs. ITO

  Delhi Bench benchAY 2014-15, 2016-17, 2017-18, 2019-20Allowed