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Ahlcon Parenterals (India) Ltd Vs. ACIT

Case No: ITA No. 5279/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/17/2026

Parties Involved

appellantAhlcon Parenterals (India) Ltd
respondentACIT, Central Circle-31, Delhi

Facts Summary

The assessee company, Ahlcon Parenterals (India) Ltd, engaged in the business of manufacturing hospital care products, filed its return of income for AY 2021-22 declaring a total loss. The Assessing Officer rejected the books of account and estimated the gross profit, leading to an addition. The assessee appealed against this action, providing additional evidences which were deemed relevant and crucial for adjudication.

Decision in favour of

Assessee

Legal Issues

  • 1. Ex parte order by ld CIT(A)
  • 2. Confirmation of estimated addition by ld CIT(A)

1 more legal issue analysed in this judgement.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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