M/s AITA Polymers (P) Ltd. Vs. Income Tax Officer, Ward-2(1), New Delhi

Parties Involved

Facts Summary

The case involves an appeal by M/s AITA Polymers (P) Ltd. against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1082343702(1), dated 06.11.2025. The appeal arises from proceedings under section 147 r.w.s.143(3) of the Income-tax Act, 1961. The assessee/appellant argues that the reopening initiated by the Income Tax Officer, Ward-2(1), Delhi, vide section 148 dated 29.03.2024 is not sustainable in law. The appellant, a corporate entity, had filed its return on 15.02.2021 declaring income of Rs.31,36,620/-. According to the CBDT landmark Circular no.1/2011, such a corporate entity declaring income of Rs.30 lakh or more could only be assessed by a Deputy or Assistant Commissioner.…

Legal Issues

• 1. Whether the reopening initiated by the Income Tax Officer is sustainable in law.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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