ITA No.4886/Del/2024 with C.O. No.93/Del/2025
Case No: ITA No.4886/Del/2024 with C.O. No.93/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI
Date: 1/16/2026
Parties Involved
appellantACIT, Circle-61(1), Delhi
respondent/cross-objectorSh. Mukesh Kumar Mohta
Facts Summary
This Revenue’s appeal ITA No.4886/Del/2024 along with the assessee’s cross objection C.O. No. 93/Del/2025 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/250/2024-25/1067097678(1), dated 29.07.2024. The assessee’s returned income was Rs.58,73,920/-. The Revenue could not explain the learned ITO’s jurisdiction to issue section 143(2) notice as the assessment in…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned reassessment framed on 29.12.2017 for want of a valid section 143(2) notice.
Precedents Relied Upon
1 precedent cited in this judgement.