Arihant Chand Jain Vs DCIT, Circle-59(1), New Delhi-110092
Case No: ITA No. 5330/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI
Date: 1/20/2026
Parties Involved
appellantArihant Chand Jain
respondentDCIT, Circle-59(1), New Delhi-110092
Facts Summary
The case pertains to the appeal filed by Arihant Chand Jain against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi for Assessment Year 2009-10. The appeal was filed under sections 147 read with 143(3) of the Income Tax Act, 1961. The appeal was delayed by 363 days, but the delay was condoned in the interest of justice. The primary issue in the case was the validity of the reopening of the assessment for lack of a valid approval by the prescribed authority under section 151 of …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reopening of the assessment for lack of a valid approval by the prescribed authority under section 151 of the Income Tax Act, 1961.
Precedents Relied Upon
2 precedents cited in this judgement.