Abhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax
Case No: ITA No. 7033/DEL/2025 (A.Y. 2017-18)
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/10/2026
Parties Involved
appellantAbhisar Estates P. Ltd.
respondentDeputy Commissioner of Income Tax
Facts Summary
The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act, 1961 dated 27.05.2022 and the consequent assessment order dated 05.03.2024 passed u/s.153C of the Act. A search and seizure action u/s.132 of the Act was carried out in the case of Alankit Group on 18.10.2019. The Assessing Officer recorded satisfaction on 1…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued u/s.153C of the Act and the consequent assessment.
Precedents Relied Upon
4 precedents cited in this judgement.