DCIT, Delhi Vs. M/s. Alaka Mars Pvt. Ltd.
Case No: ITA No.8517/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/21/2026
Parties Involved
AppellantDCIT, Delhi
RespondentM/s. Alaka Mars Pvt. Ltd.
Facts Summary
This Revenue’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], Delhi’s order dated 07.08.2025 passed in case no. CIT(A), Delhi-29 10135/2020-21, involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessee, M/s. Alaka Mars Pvt. Ltd., declared income amounting to Rs.4,75,478/- for the relevant assessment year. The issue pertains to the validity of the …
Decision in favour of
Revenue
Legal Issues
- 1. Validity of the reopening of the assessment by the ACIT.
- 2. Correct assignment of jurisdiction to assess the case.
Precedents Relied Upon
6 precedents cited in this judgement.