DCIT, Central Circle, Dehradun Vs. M/s. Sawhney Builders
Case No: ITA No.3179/Del/2015
Court: INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH
Date: 5/25/2026
Parties Involved
AppellantDCIT, Central Circle, Dehradun
RespondentM/s. Sawhney Builders
Facts Summary
This Revenue’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Dehradun’s order dated 18.02.2015 passed in case no. 570A/CIT(A)/DDN/13-14, involving proceedings under section 143(3) of the Income-tax Act, 1961. The case revolves around the validity of the impugned section 143(3) assessment framed on 30.01.2014 in assessment 2012-13 for want of a valid approval under section 153D of the Act. The learned prescribed authority’s co…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Validity of the impugned section 143(3) assessment framed on 30.01.2014 in assessment 2012-13 for want of a valid approval under section 153D of the Act.
Precedents Relied Upon
3 precedents cited in this judgement.