ITO vs. Aggarwal Alloy Steels Pvt Ltd.
Case No: ITA No. 5074/DEL/2025 (AYR 2013-14)
Court: Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi
Bench: Delhi Bench 'E'
Date: 2/12/2026
Parties Involved
appellantITO
respondentAggarwal Alloy Steels Pvt Ltd.
Facts Summary
The Revenue filed an appeal and the Assessee filed a Cross Objection, both arising from the order of the Ld. CIT(A)/NFAC, Delhi. The Assessee raised a jurisdictional issue regarding the notice under Section 148 of the Act being barred by limitation. The Assessee argued that the notice under Section 148 issued on 29.7.2022 was beyond the permissible time limit as per the decision in UOI vs. Rajeev Bansal.…
Decision in favour of
Assessee
Legal Issues
- 1. Jurisdictional issue regarding the notice under Section 148 being barred by limitation.
Precedents Relied Upon
2 precedents cited in this judgement.