Laxmi Narayan Vs. Income Tax Officer, Ward-2(2), Gurgaon
Case No: ITA No.1980/Del/2022
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI
Date: 1/27/2026
Parties Involved
appellantLaxmi Narayan
respondentIncome Tax Officer, Ward-2(2), Gurgaon
Facts Summary
The assessee, Laxmi Narayan, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, for the assessment year 2010-11. The appeal pertains to proceedings under section 143(3) read with section 147 of the Income-tax Act, 1961. The reopening of the assessment was initiated by the Income Tax Officer, Ward-2(5), Gurgaon, via a notice dated 30th March, 2015. The assessee’s counsel argued that the assessee had always been asses…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the reopening of assessment by the Income Tax Officer, Ward-2(5), Gurgaon, is sustainable in law?