DIPTI GUPTA LEGAL HEIR OF LATE KAUSHAL GUPTA,DELHI vs. ITO WARD 59(3), 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/250/2025-26/1082883752(1), dated 21.11.2025 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.
We note at the outset that there arises the first and foremost issue of validity of the impugned reopening itself as the assessee appears to have left for heavenly abode on 05.05.2021 whereas, the learned CIT(A)/NFAC has upheld the Assessing Officer’s action setting into motion section 148/147 proceedings against him vide notice da
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