2025 (10) TMI 25

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.... the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1067076687(1) dated 26.07.2024 in proceedings u/s 147 of the Income Tax Act, 1961 (in short "the Act"). 2. Heard both the parties at length. Case file perused. 3. It emerges during the course of hearing at the outset that there arises the first and foremost legal issue of validity of the impugned reopening assessment itself once t....