Nagpal vs Income Tax Officer

Parties Involved

Facts Summary

The assessee's appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi's order dated 16.02.2024. The delay of 617 days in filing the appeal is condoned. The main issue is the validity of section 148 proceedings where the Assessing Officer issued a notice dated 14.03.2022 beyond the prescribed period of three years from the end of the relevant assessment year. The assessee argues that the necessary sanction could not be obtained from the PCIT as per the decision in Communist Party of India (M) Vs. ITO, (2025) 174 taxmann.com 925 (Del.).…

Legal Issues

• 1. Validity of section 148 proceedings

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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