M/S REINFORCE RECRUITER PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD 21(1), DELHI

ITA 7914/DEL/2025Status: DisposedITAT Delhi07 July 2026AY 2012-133 pages

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Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI M. BALAGANESH

Hearing: 01.07.2026Pronounced: 01.07.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081815459(1), dated 16.10.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

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It emerges during the course of hearing that there arises the first and foremost issue of the validity of the impugned reopening itself, which goes to the root of the matter. This is for the precise reason that the learned counsel representing ass

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