JPR Balaji Infra Private Limited Vs DCIT
Case No: ITA No:- 2313/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI)
Date: 1/21/2026
Parties Involved
appellantJPR Balaji Infra Private Limited
respondentDCIT, Circle -13(1), Range-34, Delhi
Facts Summary
The return of income was filed by JPR Balaji Infra Private Limited on 30.09.2014 declaring an income of Rs. 22,51,140/-. The company was engaged in the business of civil contractors and declared revenue of Rs.15,93,44,864/- from contracts, along with other income of Rs. 4,74,598/-. The case was taken up for scrutiny, and the Assessing Officer (AO) noted that the company did not produce the books of accounts along with original bills and vouchers for verification. Consequently, the AO passed the …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(A) NFAC erred in passing a general appellate order against various grounds of appeal raised.
- 2. Whether the Id CIT(A) NFAC erred in confirming the assessment order passed by the Id Assessing Officer u/s 144 of the Income Tax Act 1961.
Precedents Relied Upon
1 precedent cited in this judgement.