2026 (5) TMI 1395

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....ndent : Ms. Ankush Kalra, Adv. ORDER PER SATBEER SINGH GODARA, JM These assessee's three appeals ITA Nos. 7697, 7698 & 7699/Del/2025 for assessment years 2013-14, 2014-15 and 2017-18, arise against the Commissioner of Income Tax (Appeals)-24 [in short, the "CIT(A)"], Delhi's as many orders, dated 25.09.2025, 25.09.2025 & 24.09.2025 passed in DIN No. ITBA/APL/M/2025-26/1081159211(1), ITBA/....

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....aid notice to have been actually issued on 1st April, 2021 only i.e. the date from which the new scheme u/s. 148A came into effect. This clinching fact has gone unrebutted from the revenue side. We thus quote Sumanjeet Aggarwal vs. ITO (2022) 143 taxmann.com 11 (Del) to quash the impugned reopening under the "old" scheme indicated "on or after 01.04.2021" in very terms. 4. The outcome of the as....