Nishant Narang Vs. Income Tax Office, Ward-36(1)
Case No: आअसं.210/धिल्ली /2026 (धि.ि. 2013-14)
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/16/2026
Parties Involved
appellantNishant Narang
respondentIncome Tax Office, Ward-36(1)
Facts Summary
The assessee, Nishant Narang, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.11.2025, for AY 2013-14. The assessee has assailed the assessment proceedings on the ground of limitation, arguing that the notice issued under Section 148 of the Income Tax Act, 1961, is time-barred. The assessee provided a chart of vital dates to demonstrate that the notice is invalid, and the assessment proceedings arising from it ar…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment proceeding due to limitation period of notice under Section 148 of the Act.
Precedents Relied Upon
2 precedents cited in this judgement.