IN THE INCOME TAX APPELLATE T RIBUNAL (DELHI BENCH ‘SMC’’ : NEW DELHI)

BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT ITA No. 4046/Del/2025 Asstt. Year : 2017-18 Nafees Ahmad, VS. ITO-52(1), New Delhi/ NFAC, 115/21, Rakabganj, Kotwali Nagar, Delhi Gonda, Uttar Pradesh-271001 (PAN: AIOPA0771A)

(Appellant) (Respondent)

Appellant by : Sh. Prashant Kumar Verma, Adv.

Respondent by : Sh. Manoj Kumar, Sr. DR.

Date of Hearing 03.09.2025 Date of Pronouncement 12.09.2025

ORDER

This appeal by the assessee is emanating from the order of the Ld.

Commissioner of Income Tax (Appeals), NFAC, Delhi dated 18.11.2024 pertaining to assessment year 2017-18. The solitary issue argued by the Ld. AR is relating to challenging the notice u/s. 148 of the Act dated 27.3.2021 issued by the ITO, Ward- 52(1), Delhi is without jurisdiction and is void ab initio and consequently the reassessment is also void ab initio.

2. Heard both the sides and perused the records.

3. Brief facts of the case are that assessee is an individual and filed his original return of income for the AY 2017-18 declaring total income of Rs. 2,60,450/-. Thereafter, the assessee filed revised return of income declaring taxable income of Rs. 3,12,480/-. A