Asok Kumar S/o sher Singh vs. ITO
Case No: ITA No.5090/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/17/2026
Parties Involved
appellantAsok Kumar S/o sher Singh
respondentITO
Facts Summary
The assessee, Asok Kumar S/o sher Singh, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 02.06.2025 for A.Y. 2011-12, challenging the addition of Rs.4,80,8000/- towards unexplained income in respect of purchase of property. The assessee raised several grounds of appeal concerning the validity of the notice issued under section 148, the time-barred nature of the notice, the non-compliance with section 151 concerning the procurement of sanction, …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148
- 2. Time-barred nature of the notice issued under section 148
1 more legal issue analysed in this judgement.
Precedents Relied Upon
6 precedents cited in this judgement.