MANIK SOMANI,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 70(1), DELHI, DELHI
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Income Tax Appellate Tribunal, DELHI
Before: SHRI VIKAS AWASTHY
PER SHRI 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 02.02.2026, for Assessment Year 2019-20. 2. The assessee in appeal has inter alia assailed validity of reopening of assessment. The ld. Counsel for the assessee submitted that the assessment has been reopened consequent to information gathered during search
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