M/s. Kanha Softech Pvt. Ltd. Vs. ACIT, Central Circle-I, Noida
Case No: ITA No.5573/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/12/2026
Parties Involved
appellantM/s. Kanha Softech Pvt. Ltd.
respondentACIT, Central Circle-I, Noida
Facts Summary
The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-3, Delhi’s order dated 18.10.2024 passed in case no. CIT(A), Kanpur-4/10273/2014-15, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The main issue is the validity of the impugned reopening initiated by the assessing authority vide notice dated 31st March, 2021, which was served on 01.04.2021.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned reopening
Precedents Relied Upon
4 precedents cited in this judgement.