DCIT, VS. RAJAN KUMAR
Case No: ITA No. 136/DEL/2025 (AYR 2013-14)
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’ NEW DELHI
Date: 1/9/2026
Parties Involved
appellantDCIT
respondentRAJAN KUMAR
Facts Summary
The assessee, Rajan Kumar, filed his return of income for the assessment year 2013-14 declaring a total income of Rs. 40,48,410/-. The Assessing Officer (AO) noted that the assessee had made bogus purchases amounting to Rs. 6,93,70,500/- from various paper/bogus entities. Consequently, the AO issued a notice under section 148 on 17.06.2021. Several writ petitions were filed against this notice, and the matter was eventually decided by the Supreme Court in the case of Union of India & Ors. Vs. As…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148
- 2. Whether the assessment proceedings were time-barred
Precedents Relied Upon
4 precedents cited in this judgement.