DCIT, Central Circle-17, New Delhi-110055 Vs M/s AKG Consultant Pvt. Ltd. & Ors.
Case No: ITA Nos. 6101 to 6105 & 6108/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi
Date: 1/21/2026
Parties Involved
appellantDCIT, Central Circle-17, New Delhi-110055
respondentM/s AKG Consultant Pvt. Ltd.
respondentMs. Namita Gupta
respondentAshwani Kumar Gupta(HUF)
Facts Summary
The instant batch of six Revenue’s appeals arise against the CIT(A)-27, New Delhi’s common order dated 24.06.2025, in assessment years 2010-11 to 2013-14. The case pertains to proceedings under section 153C read with section 143(3) of the Income Tax Act, 1961. The Assessing Officer initiated proceedings under section 153C following a search and seizure action conducted on 18.10.2019 in the case of Alankit Group, where documents containing details of transactions with the appellant were seized. T…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the initiation of proceedings under section 153C for the assessment year 2011-12 is barred by limitation.
- 2. Whether the existence of incriminating material is a mandatory precondition for reopening assessment proceedings under section 153C.
Precedents Relied Upon
6 precedents cited in this judgement.