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Judgment
This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s passed in case no. CIT(A), Rohtak/10555/2018-19 dated 30.12.2025, involving proceedings u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case filed perused.
It emerges during the course of hearing that the assessee /appellant’s first and foremost legal argument challenge validity of the impugned section 148 proceedings for want of service of the corresponding notice in issue dated 26-27.03.2018. Learned counsel invites the tribunals attention to its earlier order dated 31.01.2023 in the assessee’s appeal ITA No. 1637/Del/2020 at Page 2 of the paper book itself wherein it has been concluded that no such notice has been served by the Assessing Officer. The instant issue of non-service of notice issued u/s 148 stands concluded in the assessee’s favour and against the department in very terms therefore.
Faced with this situation, I hereby conclude that the impugned reopening itself is not sustainable. Quashed accordingly. All the remaining pleadings on merits between the parties stand rendered academic.
The assessee’s appeal is allowed.