2026 (6) TMI 280

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....rough VC) For the Revenue : Sh. Shankar Lal Verma, Sr. DR ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre ('Ld. CIT(A)/NFAC' for short), New Delhi dated 28/11/2025 for the Assessment Years 2015-16 and 2017-18 respectively. ITA No. 8680/DEL/2025 (A.Y. 2015-1....

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....we quash the assessment order which has been affirmed by the Ld. CIT(A) vide order impugned. ITA No. 8681/DEL/2025 (A.Y. 2017-18) 5. The Ld. Counsel for the Assessee submitted that the Ld. A.O. passed the order u/s 148A(d) dated 29/07/2022 on obtaining approval from Pr. Commissioner of Income Tax, Rohtak. However, as per Section 151(ii) of the Act, the prior approval was required to be taken....