DCIT, Hisar vs. Tayal Sons Pvt. Ltd.
Case No: ITA No.5576/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/12/2026
Parties Involved
appellantDCIT, Hisar
respondentTayal Sons Pvt. Ltd.
Facts Summary
This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1078489517(1), dated 15.07.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned reopening under section 147 of the Act
Precedents Relied Upon
6 precedents cited in this judgement.