INCOME TAX APPEAL No. 65 of 2026 at Allahabad

HIGH COURT OF JUDICATURE AT ALLAHABAD INCOME TAX APPEAL No. - 65 of 2026 Principal Commissioner Of Income Tax And Another .....Appellant(s) Versus Nita Rastogi .....Respondent(s) Counsel for Appellant(s) : Ankur Agarwal Counsel for Respondent(s) : Court No. - 3 HON'BLE SAUMITRA DAYAL SINGH, J. HON'BLE SWARUPAMA CHATURVEDI, J. 1. Heard Shri Ankur Agarwal, learned Senior Standing Counsel for the revenue and perused the record. 2. Present income tax appeal has been filed against the order of the Income Tax Appellate Tribunal, Delhi "E" Bench, New Delhi dated 26.11.2025 in ITA No. 3382/Del/2025 for A.Y. 2013-14, ACIT vs Nita Rastogi. By that order, the Tribunal has dismissed the revenue's appeal and thereby confirmed the order of the National Faceless Appeal Centre (NFAC), Delhi dated 26.03.2025 allowing the assessee's appeal against the reassessment order dated 24.03.2022 passed under Section 147 read with Section 144B of the Income Tax Act, 1961. 3. The appeal has been pressed on the following questions of law: "1. Whether on the facts and circumstances of the case and in law, the Ld. ITAT has erred in dismissing the appeal of the Revenue stating that "we find no infirmity in the ord