FOOD RESEARCH AND ANALYSIS CENTRE vs. ITO, WARD 1(1), NEW DELHI
Case No: ITA NO. 1191/Del/2023
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”
Date: 3/13/2025
Parties Involved
appellantFOOD RESEARCH AND ANALYSIS CENTRE
respondentITO, WARD 1(1), NEW DELHI
Facts Summary
The assessee, FOOD RESEARCH AND ANALYSIS CENTRE, did not file its return of income for the assessment year 2011-12 in compliance with a notice under section 148 of the Act. The assessee submitted that its name was changed in August 2008 to 'FICCI Research and Analysis Centre' and a new PAN was allotted in January 2009. The assessee claimed that it had been filing returns under the new name and new PAN since AY 2011-12. The Assessing Officer (AO) was not convinced with these submissions and held …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the Ld. CIT(A) confirming the addition order passed by AO is based on the facts and circumstances of the case.
- 2. Whether the orders passed by the Ld. CIT(A) confirming the addition order passed by AO are against the principles of natural justice and bad in law.
1 more legal issue analysed in this judgement.