Art Karat International Limited vs. DCIT
Case No: ITA No.5821/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘B’
Bench: Delhi Bench ‘B’
Date: 2/13/2026
Parties Involved
appellantArt Karat International Limited
respondentDCIT, Circle-3(1), Delhi
Facts Summary
The appellant filed an appeal against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.11.2024 arising out of the assessment order passed u/s 144 of the Income Tax Act, 1961 for Assessment Year 2017-18. The AO issued notices u/s 143(2) / 142(1) of the Act asking the assessee to file necessary details for completion of assessment proceedings, but the AO observed that the assessee did not file any details. However, the assessee filed all…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment order passed u/s 144 of the Income Tax Act, 1961
Precedents Relied Upon
2 precedents cited in this judgement.