Rakesh Sharma vs Income Tax Officer
Parties Involved
Facts Summary
The assessee’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961. The first and foremost issue is the validity of the reopening itself for want of a valid approval by the learned prescribed authority u/s. 151 of the Act.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reopening for want of a valid approval by the learned prescribed authority u/s. 151 of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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