Alok Agarwal & Sons HUF vs. DCIT, Central Circle 28
Case No: ITA No.4989/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches ‘A’
Date: 1/29/2026
Parties Involved
appellantAlok Agarwal & Sons HUF
respondentDCIT, Central Circle 28
Facts Summary
The assessee, Alok Agarwal & Sons HUF, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-25, New Delhi, dated 09.08.2025 for the Assessment Year 2014-15. During the hearing, the assessee's advocate submitted that a search was conducted in the Alankit Group of cases on 18.10.2019. The Assessing Officer (AO) recorded satisfaction on 10.05.2022, relying on the decision in the case of Shri Harigovind vs. ACIT. The advocate argued that the additions proposed based …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment under section 153C can be initiated based on the satisfaction recorded by the AO of the searched person.
Precedents Relied Upon
4 precedents cited in this judgement.