ITA No.2758/Del/2025 M/s Agrico Organics Ltd. (AY: 2011-12)
Case No: ITA No.2758/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, DELHI
Date: 1/9/2026
Parties Involved
appellantM/s Agrico Organics Ltd.
respondentDCIT, Circle 1(2)
Facts Summary
This appeal is preferred by M/s Agrico Organics Ltd. against the order dated 19.03.2025 of the Ld. CIT(A)-29, New Delhi, in Appeal No. CIT(A), Delhi-1, 10231/2018-19 arising out of the assessment order dated 21.12.2018 u/s 147 of the Income Tax Act, 1961 passed by the DCIT, Circle-1(2) for AY: 2011-12. The appellant primarily questioned the assumption of jurisdiction by the assessing officer for passing the reassessment order u/s 147 without issuing a notice u/s 143(2). The appellant argued that…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the reassessment order u/s 147 was validly passed without issuing a notice u/s 143(2) within the stipulated time frame.