Ashish N. Gupta Vs. ITO, Ward 41(4)(1)

Parties Involved

Facts Summary

The present appeal has been filed by the revenue challenging the impugned order passed on 19.09.2025 under section 250 of the Income Tax Act, 1961 by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2011-12. The assessee raised several grounds of appeal, including the contention that the order passed by the Assessing Officer (AO) was grossly incorrect, invalid, and bad in law. Specifically, the assessee argued that the assessment order was passed within four weeks from the disposal of objections, in violation of legal precedents. The assessee also challenged the reassessment proceedings initiated under section 147 of the Act, claiming that the AO did not make an independent inquiry before issuing the notice under section 148.…

Legal Issues

• 1. Whether the order passed by the AO is grossly incorrect, invalid, and bad in law.
• 2. Whether the assessment order was passed within four weeks from the disposal of objections.
• 3. Whether the reassessment proceedings initiated under section 147 were valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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