Gaurav Kathuria vs ACIT
Case No: ITA No.5171/Del/2024
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘B’, New Delhi
Date: 2/6/2026
Parties Involved
appellantGaurav Kathuria
respondentACIT
Facts Summary
The present appeal is filed by assessee against the order dated 18.09.2024 by Ld. Commissioner of Income Tax (A)-3, Gurgaon in Appeal No.10543/2017-18 passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 08.06.2021 passed u/s 153A of the Act pertaining to Assessment Year 2018-19. A search and seizure action u/s 132 of the Act was carried out in the case of Shri Krishan Group of cases, Rohtak on 11.01.2019 including the assessee. Subsequently, notice u/s 153A(1) of the…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment order due to mechanical approval u/s 153D
Precedents Relied Upon
10 precedents cited in this judgement.