POONAM DHINGRA,DELHI vs. ITO WARD-43(6), DELHI
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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 2018-19, 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/250/2025-26/1087135845(1), dated 10.03.2026 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 It emerges during the course of hearing that there arises the first and foremost issue of validity of the impugned section 148A(b) proceedings herein itself initiated vide notice dated 04.04.2022 in assessment year 2018-19. This is for the precise reason that the learned Assessing Authority had obtained the necessary approval from the Princi
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