2026 (5) TMI 1700

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....am, ld Sr. DR ORDER PER BENCH This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated 07.07.2025 in Appeal No. NFAC/2016-17/10255027 for the assessment year 2017-18. 2. Shri Vishal Kumar, ld AR appeared for the assessee and Shri Kailash V Gautam, ld Sr. DR appeared for the revenue. 3. At the outset, ld AR of the assessee has a challenged the pro....

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....on from the 'specified authority' in terms of section 151 of the Act, renders the jurisdictional notice under section 148 of the Act, void ab initio and untenable in law. Ld AR referred to the decision of the Co-ordinate Bench of the Tribunal Delhi Bench in the case of Raghav Technology Pvt Ltd vs ITO in ITA No.8304/Del/2019 for A.Y. 2011-12 order dated 30.9.2025, wherein, the on identical....