DCIT, Central Circle-15, New Delhi vs Sumati Garg
Case No: ITA No. 3599/Del/2018
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/23/2026
Parties Involved
appellantDCIT, Central Circle-15, New Delhi
respondentSumati Garg
Facts Summary
The Revenue’s appeal for Assessment Year 2009-10 arises against the CIT(A)-12, New Delhi’s order dated 19.01.2018 in case No. 478/2016-17, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The Revenue raises its sole substantive grievance directed against the CIT(A)’s lower appellate discussion quashing the impugned reopening itself.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of reopening of assessment
Precedents Relied Upon
2 precedents cited in this judgement.