2026 (9) TMI 1705
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....preet Kaur Hansra, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2025-26/1086296907(1), dated 20.02.2026, involving proceedings under section 144 of the Income-tax Act, 1961 (hereina....
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....factual position and as per ATS Infrastructure Ltd. Vs. ACIT (2024) 166 taxman.com 61 (Delhi), Ranbaxy Laboratory CIT (2011) 335 ITR 136 (Del), PCIT v. Jakhotia Plastics (P.) Ltd. (2018) 94 taxmann.com 89 (Delhi), CIT Vs. Jet Airways (I) Ltd. (2011) 331 ITR 236 (Bom.) and CIT(E) Vs. BP Poddar Foundations for Education (2023) 148 taxmann.com 125 (Cal) that the impugned reopening is not itself susta....
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