In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

207] (Delhi), head note reads as follows: z 6 Section 148, read with section 149, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Validity of E-notices) - Petitioners challenged validity of e-notices issued under section 148 which were received by petitioners on or after 1-4-2021 - Said notices were dated