Bindu Rani Vs Income Tax Officer, Ward-3, Rohtak
Case No: ITA Nos. 4037 & 4054/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi
Date: 8/27/2025
Parties Involved
appellantBindu Rani
respondentIncome Tax Officer, Ward-3, Rohtak
Facts Summary
The assessee, Bindu Rani, filed twin appeals ITA Nos. 4037 & 4054/Del/2024 against the orders of the National Faceless Appeal Centre (NFAC), New Delhi, for Assessment Year 2017-18. The appeals pertain to the reopening of assessment under section 147 read with sections 144 and 271AAC(1) of the Income-tax Act, 1961. The assessee argued that the section 148 notice for reopening was issued before the Additional Commissioner granted section 151 approval, making the notice legally unsustainable.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the section 148 notice for reopening was issued before the Additional Commissioner granted section 151 approval.