SHIVANI TAYAL,NEW DELHI vs. INCOME TAX OFFICER, WARD 49(1), NEW DELHI, DELHI
In the result, Appeal of the Assessee is allowed
ITA 5833/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Jun 2025AY 2014-15
Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Shivani Tayal Vs. Income Tax Officer, C-27, Shop No.9-10, Ward 49(1), Mansarovar Garden, New New Delhi Delhi Pan: Andpt8647E Appellant Respondent Assessee By Advocate Ragini Handa Revenue By Sh. Sahil Kumar Bansal, Sr. Dr Date Of Hearing 06/05/2025 Date Of Pronouncement 13/06/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal Is Filed By The Assessee Against The Order Of The Cit(A)/National Faceless Appeal Centre (‘Nfac’ For Short) Dated
Section 10(38)Section 148Section 148ASection 151Section 250Section 69C
bogus purchases.
7. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in sustaining the addition despite the fact that notice u/s 148 was issued without a document identification number and therefore, the same is without jurisdiction and deserves to be quashed.
8. That on the facts and circumstances