IYOGI PRIVATE LIMITED Vs. Income Tax Officer, Ward-12(4), New Delhi

Parties Involved

Facts Summary

The case pertains to an appeal by IYOGI PRIVATE LIMITED against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 20.03.2025. The appeal is against the assessment order dated 29.12.2019 under section 144 of the Income-tax Act, 1961. The assessee, a company, was struck off on 08.08.2018. The Revenue argued that it was the assessee's responsibility to inform the assessing authority, leading to the framing of a best judgment assessment. However, there is no evidence that the assessee was served any reopening notice.…

Legal Issues

• 1. Validity of the impugned assessment dated 29.12.2019 framed in the assessee’s case.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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