INCOME TAX OFFICER, DELHI vs. NAVEEN SABHARWAL, DELHI
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Income Tax Appellate Tribunal, DELHI BENCHES ‘B’: NEW DELHI
Before: MS. KAVITHA RAJAGOPAL & SHRI KRINWANT SAHAY
PER KRINWANT SAHAY, AM:
Appeal in this case has been filed by the revenue against the order dated 12.12.2025 passed by the ld. CIT(A) NFAC, Delhi for Assessment Year: 2017-18. 2. Grounds of appeal taken by the revenue are as under:
“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in holding that the assessment order passed u/s 143(3) is vitiated due to 2 Naveen Sabharwal alleged violation of principles of natural justice, ignoring the fact that sufficient statutory opportunities were provided to the assessee during assessment proceedings. Ground of Appeal
On the facts
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