ANITA BHATEJA,DELHI vs. INCOME TAX OFFICER W 67(4), 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)-5, Mumbai order dated 28.10.2025, passed in case no. ITBA/APL/S/250/2025- 26/1082061125(1), involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
2 6511/Del/2026 Anita Bhataja
Delay of 161 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening
The order continues below.
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