DCIT, Circle 28(1) vs. Ashwani Khurana
Case No: ITA No.4534/Del/2024 CO. 12/Del/2025
Court: Income Tax Appellate Tribunal
Bench: A Bench, Delhi
Date: 2/11/2026
Parties Involved
appellantDCIT, Circle 28(1)
respondentAshwani Khurana
Facts Summary
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the assessment order dated 21.05.2023 u/s 147 r.w.s 144B of the Income Tax Act, 1961 passed by the Assessment Unit for AY: 2016-17.…
Decision in favour of
Assessee
Legal Issues
- 1. Invalidity of reassessment proceedings u/s 147 of the Act
- 2. Validity of notices issued u/s 148 by the JAO
2 more legal issues analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.