आदशे / O R D E R PER MANU KUMAR GIRI, JM:

This Appeal filed by the Assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, [CIT(A)] dated 03.07.2025 for Assessment Year 2014-15.

2. The Assessee has raised the following grounds of appeal as mentioned below: -

1. On the facts & circumstances of the case, the order passed by Id CIT (A)

is bad both in law and facts.

2. On the facts and circumstances of the case, the Id CIT (A) has erred both in law and facts, confirming the action of ld AO despite the fact that reopening by the Id AO and consequent reassessment was without complying with the statutory conditions prescribed u/s 147 rws 148 is bad in law.

3. On the facts and circumstances of the case, the Id CIT (A) has erred in confirming the action of Id AO ignoring the facts that the Id AO has erred both in law and on facts in making reassessment u/s 147 of the Act as the reasons recorded for reopening of the assessment does not meet the requirement of section 147 of the Income Tax Act.

4. The Id CIT (A) ought to have appreciated the fact that mere information received from investigation wing cannot constitute valid reasons for initiating reassess