IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEWDELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT and SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITANo.3997/DEL/2025 (AssessmentYear:2015-16)

Vivek Shukla, vs. ACIT, Circle 72 (1), E – 301, Central Park I, Delhi.

Golf Course Road, Sector 42, Gurgaon – 122 002 (Haryana).

(PAN: AXWPS2391F)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Shri Neeraj Mangla, CA REVENUE BY : Shri Mahesh Kumar, CIT DR.

Date of Hearing : 18.03.2026 Date of Order : 17.04.2026 O R D E R PER S. RIFAUR RAHMAN, AM :

1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”, for short] dated 29.05.2025 for the Assessment Year

2015-16 raising following grounds of appeal :-

“1. That the limited scrutiny notice issued u/s 143(2) of the Act is further illegal and not tenable under the law as the reasons for selection of the case for limited scrutiny were not incorporated in the notice issued under section 143(2) of the Act.

2. That the assessment order passed u/s 143(3) of the Act is further illegal and void ab initio under the law because of unauthorized expansion of scope of limit