RAJESH KUMAR,NEW DELHI vs. ITO WARD 47(1), DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for assessment year 2012-13, arises against the Addl/ JCIT(A)-4, Chennai order dated 14.01.2026 passed in case no. ITBA/APL/S/250/2025- 26/1084763583(1), involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2 3465/Del/2026 Rajesh Kumar
Heard both the parties. Case file perused.
It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing assessee has invited my attention to the prescribe
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