2026 (2) TMI 1360

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....l, Adv. And Sh. Shailesh Gupta, CA For the Respondent : Sh. Jitender Singh, CIT, DR ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order dated 28.05.2025 of the Commissioner of Income-tax (Appeals)-27, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. 'FAA') in Appeals No: Delhi CIT(A)-27//11175/2016-17 arising out of t....

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....00,000/-, whereas, the allegation in the instant notice is only of a sum of Rs. 35,00,000/-. In view of the above, it is submitted that the instant proceedings are bad in law and void - ab - initio, as the notice under section 148 of the Act has been issued in violation of provisions of section 149 of the Act. Reliance is placed on the following case laws on the aforesaid proposition: (i)....

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....d in the same shows that in column No. 7 requiring Assessing Officer to disclose column of income which is escaped assessment the Assessing Officer mentions Rs. 35,00,000/- and in column No. 9 it is specifically mention that the reopening is as per Section 149(1) (b) of the Act for a period of more than 3 years but not more than 10 years and u/s 149(1A) of the Act. In column 18 it is specifically ....