2026 (3) TMI 1727

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.... Jaiman, Sr. DR ORDER PER MADHUMITA ROYA, JM: The instant appeal filed by the assessee is directed against the order dated 15.10.2025 of the ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of the assessment order dated 31.03.2022 passed by the National F....

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....r reassessment under Section 147 of the Act after obtaining approval under Section 151 of the Act from the concerned authority and upon recording reasons by the jurisdictional AO, the case was reopened. The notice under Section 148 of the Act dated 30.03.2021 was issued to the assessee requiring the assessee to file the return of income within 30 days as it was found that the assessee did not file....

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....ce issued under Section 148 of the Act, notice under Section 143(3) of the Act was mandatory for framing the assessment notwithstanding that the assessee might not have filed a return in first place under Section 139 of the Act. In this regard, he has relied upon very many judgements including the decision of the Coordinate bench in the case of Anil Agarwal, HUF vs. ITO, in ITA No. 2594/Del/2024; ....

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....not issued against the assessee; the order passed by the Ld.CIT(A) quashing the reassessment proceedings has been confirmed. In the order passed by the Coordinate Bench in the case of Anil Agarwal HUF (supra), it was held that even in an ex parte assessment when once return is filed in response to notice under Section 148 of the Act issuance of notice under Section 143(2) of the Act is mandatory e....