Poonam Lohia vs. ACIT, CC-3, Delhi
Case No: ITA No. 3466/Del/2025
Court: Income Tax Appellate Tribunal (Delhi Bench ‘E’)
Bench: Delhi Bench ‘E’
Date: 2/5/2026
Parties Involved
appellantPoonam Lohia
respondentACIT, CC-3, Delhi
Facts Summary
This appeal by the assessee is emanating from the order of the Ld. Commissioner of Income Tax (Appeals)-23, Delhi in Appeal No. CIT(A), Delhi-23/10930/2014-15 dated 28.3.2025. Assessment was framed by the ACIT, CC-2, New Delhi vide order dated 31.3.2023 u/s. 153C of the Act relevant to assessment year 2015-16.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment framed u/s 153C of the Act due to lack of valid approval u/s 153D of the Act.
Precedents Relied Upon
5 precedents cited in this judgement.