2026 (5) TMI 1623

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....e Department : Ms. Ankush Kalra, Adv. ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2012-13, arises against the Commissioner of Income Tax/National Faceless Appeal Centre (in short, the "CIT(A)/NFAC") Delhi's dated 07.06.2024 passed in DIN & Order No. ITBA/NFAC/S/250/2024- 24/1065486208(1), involving proceedings u/s 143(3) r.w.s 147 of the Income-tax Act, 1....

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....gned reopening reasons which finally culminated in the assessment in issue as upheld in the lower appellate discussion. 3. That being the case, we sought to invite the Revenue's attention to the learned Assessing Officer's reopening reasons not even having an iota of indication against the assessee that it had not disclosed all the relevant particulars "fully" and "truly" in the said former rou....