RAJESH MALHOTRA,SURAT vs. ITO, WARD 2(3)(4), SURAT

ITA 642/SRT/2025Status: DisposedITAT Surat01 September 2026AY 2015-167 pages

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

For Appellant: Shri Ramesh Malpani, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 18.06.2026Pronounced: 01.09.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] dated 11.02.2025 for the Assessment Year (in short “AY”) 2015-16. 2. The assessee has raised the following grounds of appeal:

“1. That on the facts and in the circumstances of the case as well as in law, the Id. CIT (A), NFAC, DELHI [CIT (A)] has erred in upholding the validity of the order passed u/s 148A (d) and notice issued u/s 148 of the I. T. Act, 1961 (the Act), which were clearly invalid, time barred and bad in law and thereby erred in upholding the validity of the assessment order pas

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