Deputy Commissioner of Income Tax, Central Circle-20, New Delhi Vs. Alsorg Interiors India Private Limited

Parties Involved

Facts Summary

The assessee, Alsorg Interiors India Private Limited, filed its return of income for assessment year 2012-13 declaring a total income of Rs.1,72,82,775/-. A search and seizure operation under Section 132 of the Income Tax Act was conducted on 09.02.2022 at the premises of the assessee. Subsequently, the case was centralized and selected for compulsory scrutiny under Section 148 of the Act. Notice under Section 148 dated 16.01.2023 was issued, and the assessee filed its return of income for AY 2012-13 on 03.02.2023 declaring the same total income. The assessment was completed on 03.03.2023 with an addition of Rs.2,01,40,679/- on account of undisclosed income. Similar orders were passed for AYs 2013-14 to 2015-16. The assessee appealed against these orders, which were allowed by the Learned Commissioner of Income-Tax (Appeals) on 30.05.2025.…

Legal Issues

• 1. Whether the Ld. CIT(A) has erred in allowing relief to the assessee by relying on the decision of Hon’ble Delhi High Court in Smart Chip P Ltd?
• 2. Whether the Ld. CIT(A) has erred in not appreciating that first proviso to Sec 149(1) only restrains the AO not to go beyond the years which could not have been re-opened u/s 148, 153A or 153C as they stood before 1.04.2021?
• 3. Whether the Ld. CIT(A) has erred in not appreciating that first proviso to Sec. 149(1) specifically applies to cases where notice could not have been issued at that time on account of being beyond time?
• 4. Whether the Ld. CIT(A) has erred in not appreciating that first proviso to Section 149(1) specifically relates to restraint placed by the legislature with respect to time?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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