DCIT, Delhi vs. Shivli Agarwal
Case No: ITA Nos.7043 to 7045/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/11/2026
Parties Involved
appellantDCIT, Delhi
respondentShivli Agarwal
Facts Summary
The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act, 1961. The assessee filed returns of income after notices under Section 153C were issued. The Assessing Officer made additions under various sections of the Act. The assessee appealed to the Ld. CIT(A), who annulled the assessment orders on the ground that the…
Decision in favour of
Assessee
Legal Issues
- 1. Addition under Section 68 of the Act
- 2. Addition under Section 69A of the Act
2 more legal issues analysed in this judgement.
Precedents Relied Upon
3 precedents cited in this judgement.