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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Satbeer Singh Godara, JM, Manish Agarwal, AM
Dy. Commissioner of Income Tax – Appellant
Versus
Ritu Kansal – Respondent
| Table of Content |
|---|
| 1. introduction of the case and the appeal details. (Para 2) |
| 2. issues arising regarding the validity of reopening assessments. (Para 3) |
| 3. court's observations and decision on the validity of the reopening. (Para 4 , 5) |
| 4. final ruling and summary of outcomes. (Para 6) |
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.2113/Del/2024 Assessment Year: 2017-18
Dy. Commissioner of Income Vs. Ritu Kansal, R-11/28, Raj Nagar, Tax, Ghaziabad Ghaziabad
PAN: ADJPK2726R
(Appellant) (Respondent)
With C.O. No.82/Del/2025 [Arising out of ITA No.2113/Del/2024]
Assessment Year: 2017-18
Ritu Kansal, Vs. Dy. Commissioner of Income Tax, R-11/28, Raj Nagar, Ghaziabad Ghaziabad
PAN: ADJPK2726R
(Appellant) (Respondent)
Assessee by Sh. Ravi Pratap Mall, Adv.
Department by Sh. Rajesh Chandra, CIT(DR)
Date of hearing 12.08.2025 Date of pronouncement 12.08.2025 ORDER PER SATBEER SINGH GODARA, JM:
This Revenue’s appeal ITA No.2113/Del/2024 and assessee’s cross objection C.O. No. 82/Del/2025 for assessment year 2017- 18, are directed against Commissi
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