ANIL KUMAR GARG vs. DCIT, CIRCLE 43(1)
Case No: ITA No. 6415/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’ NEW DELHI
Bench: Delhi Bench ‘A’ New Delhi
Parties Involved
appellantANIL KUMAR GARG
respondentDCIT, CIRCLE 43(1)
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.…
Decision in favour of
Assessee
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
Precedents Relied Upon
3 precedents cited in this judgement.