Bhavika Bhuwalka Vs. ITO
Case No: ITA No.8258/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/30/2026
Parties Involved
appellantBhavika Bhuwalka
respondentITO
Facts Summary
The case involves an appeal by Bhavika Bhuwalka against the order of the Commissioner of Income Tax (Appeals)/ NFAC, Delhi for the Assessment Year 2013-14. The assessee raised several grounds of appeal, including the invalidity of the notice issued under section 148 of the Income Tax Act due to lack of proper sanction under section 151. The assessee argued that the Principal Commissioner of Income Tax (PCIT) did not provide proper reasons or satisfaction for issuing the notice, and the sanction …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148 of the Income Tax Act without proper sanction under section 151.
- 2. Addition of Rs. 5,40,000/- on the grounds of unexplained investment.
Precedents Relied Upon
8 precedents cited in this judgement.