Kuldip Kumar Goel vs. ACIT (1)(1)
Case No: ITA No.3285/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi
Bench: Delhi Bench ‘E’
Date: 2/6/2026
Parties Involved
appellantKuldip Kumar Goel
respondentACIT (1)(1)
Facts Summary
The appellant, Kuldip Kumar Goel, an individual, filed an original Income Tax Return for A.Y. 2012-13 declaring income of Rs. 30,85,160/-. The assessment under section 143(3) of the Act was completed on 17.03.2015 by accepting the return income. Subsequently, the case was reopened for the reason that appellant has sold immovable property for consideration of Rs. 1,91,00,000/- during financial year 2011-12. The assessment u/s 144 r.w.s. 147 of the Act was completed after making addition of Rs. 44…
Decision in favour of
Revenue
Legal Issues
- 1. Validity of reassessment proceedings under section 147/148 of the Income Tax Act, 1961.
- 2. Noncompliance of Supreme Court decision in G. K. N. Driveshafts case.
7 more legal issues analysed in this judgement.
Precedents Relied Upon
5 precedents cited in this judgement.