Bhawana Sharma vs Income Tax Officer
Case No: ITA No. 184/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Bench: Delhi Bench ‘SMC’, New Delhi
Date: 2/10/2026
Parties Involved
appellantBhawana Sharma
respondentIncome Tax Officer
Facts Summary
This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and foremost issue of validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act was raised. The tribunal’s attention was invited to the approval dated 28.03.2023 wherein the learned prescribed authority …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reopening for want of a valid approval by the learned prescribed authority u/s. 151 of the Act.
Precedents Relied Upon
2 precedents cited in this judgement.