2026 (5) TMI 994

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.... Ms. Harpreet Kaur Hansra, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's order dated 14.03.2024 passed in case no. NFAC/2016-17/10124891, involving proceedings under section 147 r.w.s. 144 r.w.s. 144B of the Income-t....

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....ack of valid approval of the prescribed authority u/s 151 of the Act, respectively. 4. We now deal with the Assessee's foregoing twin contentions. A perusal of the case records reveals on pages 14 to 16 suggests that the Assessee had been furnished the impugned reopening reasons by the Learned Assessing Officer after issuance of section 148 notice so as to comply with the hon'ble apex court's l....