M/s. Amros Engineering (P) Ltd. vs. The ITO, Ward 4(4), Jaipur

Parties Involved

Facts Summary

The assessee, M/s. Amros Engineering (P) Ltd., filed an appeal against the order of the Additional Commissioner of Income Tax (Appeals) dated 19-02-2024 for the assessment year 2013-14. The assessee challenged the order on several grounds, including the legality of the assessment proceedings, the addition of unaccounted income, and the denial of cross-examination opportunities. The assessee also cited a delay in filing the appeal due to the death of the main director of the company, which was condoned by the bench.…

Legal Issues

• 1. Legality of the assessment proceedings
• 2. Addition of unaccounted income
• 3. Denial of cross-examination opportunities

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Fine Properties P. Ltd. Vs. Income Tax Officer, Ward-9(2)

  Delhi Bench 'C' benchAY 2012-13 & 2011-12Allowed

• RS India Wind Energy Pvt. Ltd. Vs. ACIT

  Delhi Bench benchAY 2014-15, 2013-14 & 2014-15Allowed

• Triveni Engineering & Industries Ltd. vs Addl. CIT, Range-16, New Delhi

• Triumph Motorcycles (India) P. Ltd. Vs. DCIT

  Delhi Bench ‘H’ New Delhi benchAY 2017-18Allowed

• Samudra Commotrade (P) Ltd. Vs. A.O., NFAC, New Delhi

  Kolkata 'C' Bench benchAY 2009-10Partly Allowed

• Assistant Commissioner of Income Tax, Circle-8, New Delhi. Vs. M/s Span India Pvt. Ltd.

  Delhi Bench 'G', New Delhi benchAY 2013-14Allowed