ANIL KUMAR GARG,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 43(1), DELHI, DELHI
In the result, Assessee’s appeal is allowed in the above terms
ITA 6414/DEL/2025[2015-16]Status: DisposedITAT Delhi06 Feb 2026AY 2015-16
Bench: Shri Sudhir Kumar & Smt. Renu Jauhrianil Kumar Garg, Vs. Dcit, Circle 43(1), E-15/120, 1St Floor, Delhi Shiv Road, Sector-8, Rohini, Delhi – 110 085 (Pan: Aaapg1599A) (Appellant) (Respondent) Asessee By : Sh. S.K. Gupta, Ca Revenue By : Sh. Ajay Kumar Arora, Sr. Dr
For Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 147Section 148Section 149Section 149(1)
reassessment proceedings for AY 2015-16 on identical facts relying on the decision of the Hon’ble Supreme Court in the case of UOI vs. Rajeev Bansal (supra).
2. Ld. AR for the assessee with regard to notice beyond surviving period in view of section 149(1) r.w. relaxation granted under TOLA Act has stated that notice
