Mansoor Baitha Vs Income Tax Officer
Parties Involved
Facts Summary
These assessee’s twin appeals for Assessment Year 2017-18 arise against the CIT(A)/NFAC, Delhi’s DIN & order Nos. ITBA/NFAC/S/250/2025-26/1080998632(1) & 1080998762(1) dated 22.09.2025, in proceedings u/s 147/144 of the Income Tax Act, 1961. The assessing authority had initiated section 148 proceedings under the 'old' scheme vide notice signed on 31.03.2021 which was admittedly issued on 01.04.2021 at 12:47:47 and delivered at 12:47:53 AM. This means that the proceedings were neither initiated under the 'old' scheme nor the 'new' scheme as per Suman Jeet Agarwal Vs. ITO (2022) 143 taxmann.com 11 (Del.).…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reopening proceedings under section 148 of the Income Tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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