RAKESH SHUKLA,DELHI vs. ASSESSING OFFICER, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
PER RAMIT KOCHAR, AM: This appeal in ITA No. 1481/Del/2026 for Assessment Year: 2015-16 has arisen form the learned CIT(A)’s appellate order u/s 250 of the Income-tax Act, 1961(in Short “1961Act”) dated 30.12.2025 in DIN & Order No: ITBA/NFAC/S/250/2025- 26/1084226429(1), which appeal in turn has arisen from the penalty order dated 22.11.2023 passed by the AO u/s 271(1)(b) of the 1961 Act (DIN & Order No. ITBA/PNL/F/271(1)(b)/2023-24/1058136873(1) ).
The brief facts of the case are that the assessee did not filed his return of income u/s 139 of the 1961 Act, for the impugned assessment year. The case of the assessee was reopened by Revenue by invoking provisions of Section 147 of the 1961 Act for the 2 Rakesh Shukla reasons that
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