IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 ITA No. 8758/Del/2025 : Asstt. Year: 2017-18 Assessee by: Sh. Rajesh Dureja, Adv.

Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026

ORDER

This assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, New Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082168393(1) dated 30.10.2025, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2. Heard both the parties at length. Case file perused.

3. It emerges at the outset that there arises the first and foremost issue of validity of section 148 proceedings herein between the parties wherein the learned Assessing Officer had issued his corresponding notice dated 30.07.2022 for assessment year 2017-18 in question i.e. beyond the prescribed period of three years from the end of the relevant assessment year a