Income Tax Officer, Panipat vs. Smt. Rajni Chopra
Case No: ITA No.8572/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/2/2026
Parties Involved
appellantIncome Tax Officer, Panipat
respondentSmt. Rajni Chopra
Facts Summary
The Revenue’s appeal for assessment year 2017-18 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/250/2025-26/1082622847(1), dated 14.11.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The legal issue pertains to the validity of impugned section 148A(d) proceedings initiated vide notice dated 23.04.2021 in assessme…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of section 148A(d) proceedings initiated without proper approval under section 151(ii) of the Act.
Precedents Relied Upon
9 precedents cited in this judgement.