PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL-1, DELHI vs. ADITYA SHARMA

The instant appeal has been preferred against the order dated 26.09.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench “F” (hereinafter referred to as ‘Tribunal’) in ITA Nos.3622/Del/2019 and 5199/Del/2019. 2. The following substantial questions of law arise for consideration in the appeal: (i) Whether in the facts and circumstances of the case the approval granted by the Additional Commissioner of the Income Tax/ Competent Authority can be said to be contrary to law? (ii) In case the answer to the first question is in the affirmative, whether the lapse is procedural or substantial warranting annulment of the assessment proceedings?