Karan Motors Pvt. Ltd. vs. DCIT
Case No: ITA No. 168/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi
Date: 8/29/2025
Parties Involved
AppellantKaran Motors Pvt. Ltd.
RespondentDCIT, Central Circle-27, New Delhi
Facts Summary
Karan Motors Pvt. Ltd., a manufacturer of automobile spare parts, filed its return of income for AY 2014-15 declaring a loss. The assessment order was passed by the Addl. CIT, Special Range-5, New Delhi on 19.12.2016, making several additions totaling roughly Rs 20 crores. The assessee sought copies of orders under sections 127 and 120(2)/120(4)(b) of the Act to verify the jurisdiction of the Addl. CIT but these were not provided. The assessee also filed RTI applications and appeals which were u…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Addl. CIT had the jurisdiction to frame the assessment order under section 143(3) of the Act.
Precedents Relied Upon
4 precedents cited in this judgement.