Poonam Manoj Agrawal Vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal has been preferred by the Assessee against the order dated 18.07.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17. The notice dated 07.05.2021 under Section 148 of the Act was initially issued under the old Act, which was treated as deemed notice under Section 148 (A)(b) of the Act. Later, the orders/notices under Section 148 (A) (b), 148 (A) (d) and 148 of the Act dated 26.05.2022, 15.07.2022 and 15.07.2022 respectively were passed/issued by taking sanction from the Ld. PCIT but not from the Ld. PCCIT, as mandated in the provisions of Section 151 of the Act.…

Legal Issues

• 1. Whether the notice dated 15.07.2022 under Section 148 of the Act is valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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