ITA No. 4070/DEL/2025
Case No: ITA No. 4070/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “G”: NEW DELHI
Date: 1/28/2026
Parties Involved
appellantDCIT, Central Circle, Ghaziabad
respondentM/s Dee Ess Properties Pvt. Ltd.
Facts Summary
For Assessment Year 2013-14, M/s Dee Ess Properties Pvt. Ltd. filed its return of income declaring income of Rs. 7,440/-. The case was selected for scrutiny, and the Assessing Officer (AO) completed the scrutiny assessment at a total income of Rs. 6,41,04,693/- by making several additions. Aggrieved by the AO's order, the assessee appealed to the Commissioner of Income Tax (Appeals)-3, Noida, who restricted the addition to Rs. 8,50,000/- and deleted the rest. The Revenue then appealed to the Inc…
Decision in favour of
Assessee
Legal Issues
- 1. Deletion of addition of Rs. 11,54,500/- on account of payments to labourers shown as payable.
- 2. Deletion of addition of Rs. 34,45,175/- on account of sale of land being considered as capital gain.
4 more legal issues analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.