Elan Limited vs. Deputy Commissioner of Income Tax, Central Circle-7
Case No: ITA No.763/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Parties Involved
appellantElan Limited
respondentDeputy Commissioner of Income Tax, Central Circle-7
Facts Summary
This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax (Appeals)-24, New Delhi, dated 10.12.2024 against the assessment order dated 31.12.2021 passed under section 153C r.w.s. 143(3) of the Income Tax Act, 1961 pertaining to Assessment Year 2018-19.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the initiation of assessment proceedings under section 153C of the Act.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
3 precedents cited in this judgement.
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