EASH KUMAR SARNA, VS ITO, WARD -1, AND SEEMA RANI SARNA, VS. ITO, WARD -1
Case No: ITA No. 6235/DEL/2025 (AYR 2015-16) AND ITA No. 6236/DEL/2025 (AYR 2015-16)
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’ NEW DELHI
Date: 1/7/2026
Parties Involved
APPELLANTEASH KUMAR SARNA
RESPONDENTITO, WARD -1
APPELLANTSEEMA RANI SARNA
Facts Summary
These appeals were filed by Eash Kumar Sarna and Seema Rani Sarna against the orders of the Ld. CIT(A)/NFAC, Delhi. The assessment orders were framed by the AO/NFAC, Delhi for the Assessment Year 2015-16 under sections 147 read with section 144B of the Income Tax Act, 1961. The assessees raised jurisdictional issues regarding the assumption of jurisdiction by the AO for reopening the assessment under sections 147 and 148 of the Act. The notice under section 148 of the Act dated 22.07.2022 was ar…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 148 of the Act dated 22.07.2022 is barred by limitation.
Precedents Relied Upon
4 precedents cited in this judgement.