APARNA KAPUR,DELHI vs. ITO, WARD-49(1), DELHI
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Income Tax Appellate Tribunal, DELHI
Before: SHRI VIKAS AWASTHY
PER VIKAS AWASTHY, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 14.01.2026, for Assessment Year 2017-18. 2. The assessee by way of ground no. 2 of appeal has challenged validity of notice u/s.148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) in the absence of approval from Competent Authority under section 151 of the Act.
Shr
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