DAR HOUSING LIMITED Vs. ASSESSMENT UNIT
Parties Involved
Facts Summary
DAR HOUSING LIMITED, the appellant, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 29.1.2026. The assessment was framed by the National e-Assessment Centre, Delhi on 20.9.2022 under section 143(3) of the Income Tax Act, 1961 for the assessment year 2018-19. The appellant challenged the assessment order before the Hon'ble Delhi High Court in WP (C) 4989/2021, which set aside the assessment order and remanded the matter back to the Assessing Officer (AO) with directions to provide a hearing through video conferencing. The appellant contended that the AO exceeded his jurisdiction by making additions not covered by the High Court's directions.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Assessing Officer exceeded his jurisdiction by initiating proceedings and making additions not subject to the original assessment.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
4 precedents cited in this judgement.
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