Sanchit Kumar Vs National Faceless Assessment Centre
Case No: ITA No.2850/Del/2025
Court: Income Tax Appellate Tribunal Delhi Bench, ‘B’
Date: 1/21/2026
Parties Involved
appellantSanchit Kumar
respondentNational Faceless Assessment Centre
Facts Summary
The appeal was filed by Sanchit Kumar against the order dated 25.02.2025 of the National Faceless Appeal Centre/ld. Commissioner of Income Tax (Appeals) New Delhi, arising out of an assessment order dated 20.05.2023 passed under section 147 read with sections 144 & 144B of the Income Tax Act, 1961 for Assessment Year 2014-15. The primary issue raised was the validity of the reopening of the assessment initiated by the Assessing Officer through a section 148 notice issued on 27.07.2022. The depar…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the reopening of assessment under section 148
Precedents Relied Upon
8 precedents cited in this judgement.