WAW Digitrade Private Limited Vs. AO, Faceless Assessment Centre, Delhi
Case No: ITA No.6482/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/18/2026
Parties Involved
appellantWAW Digitrade Private Limited
respondentAO, Faceless Assessment Centre, Delhi
Facts Summary
The assessee's case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 28.06.2021. The notice was deemed to have been issued under section 148A(b) and information was supplied to the assessee on 25.05.2022. The assessee filed a reply on 08.06.2022. An order under section 148A(d) was passed on 22.07.2022 and a notice under section 148 was issued on the same day. The assessee challenged the reassessment order, alleging that the notice under section …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 148 is barred by limitations.
Precedents Relied Upon
4 precedents cited in this judgement.