DEEPAK,SONIPAT vs. ASSESSING OFFICER, DELHI
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Income Tax Appellate Tribunal, “A” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA&
PER ANUBHAV SHARMA, JM:
This appeal preferred by the assessee against the order dated 10.12.2025 of Ld. National Faceless Appeal Centre (NFAC) Delhi (hereinafter referred to as the First Appellate Authority or ‘the ld. FAA’ for short) in DIN & Order No: ITBA/NFAC/S/250/2025-26/1083502569(1) arising out of the assessment order dated 30.01.2024 u/s 147 r.w.s 144B of P a g e | 2 Deepak (AY:2015-16) the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by Assessment Unit, Income Tax Department, for AY: 2015-16
On hearing both sides we find that among other grounds of merits assesse has raised juri ictional ground of assumption of juri iction u/s 147 r.w.s. 148A
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