ITA No. 3354/Del/2016 : Asstt. Year : 2004-05

Parties Involved

Facts Summary

This Revenue’s appeal for Assessment Year 2004-05 arises against the CIT(A)-3, Noida’s order in case No. 307/2014-15 dated 18.03.2016, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. This is the second round of proceedings before the tribunal following the jurisdictional high court’s remand order dated 09.01.2025. The tribunal’s earlier order dated 01.06.2023 had upheld the CIT(A)’s findings, leading the Revenue to file ITA No. 227/2024 before the high court, which was remanded for fresh adjudication.…

Legal Issues

• 1. Whether the reopening of the assessment is sustainable in law.

Judgment Outcome

Decided in favour of Revenue.

Similar Judgements

• ITA No. 440/Del/2024 : Asstt. Year: 2021-22

  Delhi Bench ‘E’, New Delhi benchAY 2021-22Dismissed

• ACIT, Circle-22(1), New Delhi vs. Sh. Sanjeev Malhotra

  Delhi Bench benchAY 2005-06Allowed

• Sooriya Hospital Rep. by its Partner, Dr.C.P.Sreekumar vs Deputy Commissioner of Income Tax

  AY 2014-15Allowed

• Hijaldiha Vivekananda Seva Samity vs. The Commissioner of Income Tax (Exemptions)- Kolkata

  Kolkata Bench benchAY 2026-27Dismissed

• M/s Stupendors Traders Private Limited vs. DCIT, Circle-5(1), Kolkata

• FORUM SALES PVT. LTD., VS. DCIT, CENTRAL CIRCLE-07