2026 (6) TMI 865

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.... Sh. Pankaj Goel, Adv. For the Respondent : Sh. Akash Barnwal, Sr. DR ORDER These assessee's twin appeals ITA Nos. 147 & 148/DDN/2026 arise against the Commissioner of Income Tax(Appeals)/ National Faceless Appeal Centre (in short, "CIT(A)/NFAC"), Delhi's as many DINs & Orders No. ITBA/NFAC/S/250/2025-26/1085079094(1) & ITBA/NFAC/S/250/2025-26/1085079789(1); both dated 22.01.2026; involvi....

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....his clinching factual position has gone unrebutted from the Revenue side. 3. Faced with this situation, we hereby quote Ranbaxy Laboratory Vs. CIT (2011) 336 ITR 136 (Del) and CIT Vs. Jet Airways (I) Ltd. (2011) 331 ITR 236 (Bom.) and ATS Infrastructure Ltd. Vs. ACIT (2024) 166 taxman.com 61 (Delhi) to conclude that the impugned reopening itself is not sustainable in law once the learned assess....