2026 (4) TMI 485

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....shish Kumar, Sr. DR ORDER PER SUCHITRA KAMBLE - JUDICIAL MEMBER: The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Appeals) (in short "Ld. CIT(A)"), National Faceless Appeal Centre (in short "NFAC"), Delhi on 10.12.2024 for A.Y. 2014-15. 2. The assessee has raised the following grounds of appeal: "1. The Ld. CIT(A), NFAC has er....

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....proval for reopening of the assessee's case, notice under Section 148 was issued on 28.03.2018. In response to notice under Section 148 of the Act the assessee filed his return of income on 17.10.2018 declaring total income of Rs. 2,11,880/-. Copy of reasons recorded for reopening assessment provided to the assessee and in response the assessee furnished details. After taking cognizance of the ass....