GEETA AGGARWAL,DELHI vs. ITO WARD -62 (1), DELHI

ITA 2087/DEL/2026Status: DisposedITAT Delhi11 August 2026AY 2013-147 pages
AI SummaryAllowed

What were the facts?

The assessee's original return for AY 2013-14 was filed on 31.03.2015. Reassessment proceedings were initiated based on information regarding land compensation received by the assessee. A notice under section 148 was issued, and the assessment was completed, which was later confirmed by the CIT(A).

What did the Tribunal hold?

The Tribunal held that the notice under section 148, though dated 31.03.2021, was digitally issued on 01.04.2021. Following the jurisdictional High Court's decision, the Tribunal quashed the proceedings on the grounds of limitation.

What were the issues?

The primary issue was the validity of the notice issued under section 148, specifically whether it was issued within the prescribed limitation period, considering the discrepancy between the physical date and the digital issuance date.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144B,Section 144,Section 148A,Section 151,Section 54D,Section 194C,Section 194A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, B: NEW DELHI

Before: MS. MADHUMITA ROY & SMT. RENU JAUHRI

For Appellant: Shri Ved Jain, Adv, Ms. Kanishka Garg, CA &, Shri Ayush Garg, CA
For Respondent: Shri Rajesh Kr. Dhanistha, Sr. DR
Hearing: 15.07.2026Pronounced: 11.08.2026

Per Renu Jauhri, Accountant Member:

This appeal by the assessee is directed against the order dated 01.12.2025 of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as the ‘Ld. CIT(A)] arising out of the assessment order dated 14.03.2022 passed under section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the NFAC, Delhi, (hereinafter referred to as the ‘AO’) pertaining to Assessment Year (A.Y.) 2013-14. 1

ITA No.- 2087/Del/2026 Geeta Aggarwal

2.

The assessee has raised the following grounds of appeal:-

“1. On the facts and circumstances of the case, the order passed by the learned. Commissioner of Inc

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 34,599 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →