2025 (12) TMI 537

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....- -<br>Income Tax<br>SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTNAT MEMBER For the Appellant : Shri Salil Aggarwal, Sr. Advocate, Shri Shailesh gupta, CA, Shri Uma Shankarm Advocate and Shri Mahir Aggarwla, Advocate For the Respondent : Ms. Rajinder Kaur, CIT(DR) ORDER PER SATBEER SINGH GODARA, JM These assessee's and Revenue's cross appeals ITA No.16....

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....st issue of the validity of the impugned twin reopening(s) itself; be it in the assessee's Rule-27 petition filed in the former Assessment Year 2016-17 or its appeal ITA 1615/Del/2024 for Assessment Year 2017-18, as the case may be. This is for the precise reason that the learned senior counsel takes us to its paper book at pages 1 to 6, wherein, corresponding section 148 notices; both dated 31st ....