ACIT CC-30 vs RV Café Pvt. Ltd.
Case No: ITA No. 6363/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI
Date: 1/20/2026
Parties Involved
appellantACIT CC-30
respondentRV Café Pvt. Ltd.
Facts Summary
The assessee, RV Café Pvt. Ltd., filed its original return for A.Y. 2017-18 on 22.01.2018, declaring a loss of Rs. 18,70,909/-. Subsequently, the case was centralized following a search and survey action conducted on 22.10.2016 in relation to the Sukhija Group and its associates, of which the assessee is a part. A survey under section 133A of the Income Tax Act was conducted at the assessee's premises. The case was selected for scrutiny, and the assessment was completed under section 143(3) at a…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the Ld. CIT(A) is correct in allowing the assessee's appeal without appreciating the facts of the case?
- 2. Whether the Ld. CIT(A) is correct in allowing the appeal in accordance with section 153C instead of section 143(3) of the Act by considering additional grounds?
2 more legal issues analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.