SUDESH KUMAR YADAV,GURUGRAM vs. INCOME TAX OFFICER, WARD 4(3), GURGAON
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 2, Lucknow’s order dated 31.12.2025 having DIN and order no. ITBA/APL/S/250/2025-26/1084268673(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2
For the reasons stated in the assessee’s condonation averments, delay of 61 days in filing of the instant appeal is condoned 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 itself, whi
The order continues below.
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