Nupur Mathur Vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1081652502(1), dated 10.10.2025 involving proceedings under section 147 r.w.s. 144 r.w.s. 144B of the Income-tax Act, 1961. The case involves the reopening of assessment for the assessment year 2015-16. The lower authorities had initiated section 148A proceedings against the assessee alleging cash deposits of Rs.1,93,00,000/-, whereas the actual cash deposits admitted in the assessment order dated 28.02.2024 were Rs.4,42,500/- only.…

Legal Issues

• 1. Validity of reopening of assessment

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• M/s. Srigarv Buildcon Pvt. Ltd. vs. ACIT

  Delhi Bench benchAY 2020-21Allowed

• Shivam Agarwal Vs. Income Tax Officer

  Delhi Bench benchAY 2017-18Partly Allowed

• Sh. Alok Bansal Vs. Income Tax Officer, Ward-44(6), Delhi

  Delhi Bench benchAY 2019-20Allowed

• ITA No.8814/Del/2025

  Delhi Bench benchAY 2017-18Dismissed

• Ambika Prasad Mangaraj Vs. Income Tax Officer

  Delhi Bench benchAY 2023-24Allowed

• Choice Fashion Vs. Income Tax Officer, Ward-60(6), Delhi

  Delhi Bench benchAY 2020-21Allowed