M/s. Airports Authority of India vs. DCIT, Circle-1(1), New Delhi
Case No: ITA No.2408/Del/2017
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/2/2026
Parties Involved
appellantM/s. Airports Authority of India
respondentDCIT, Circle-1(1), New Delhi
Facts Summary
The assessee, M/s. Airports Authority of India, appealed against the order of the Commissioner of Income Tax (Appeals)-I, New Delhi, dated 07.03.2017, involving proceedings under section 143(3)/254 of the Income-tax Act, 1961. The appeal was heard ex-parte as the assessee did not appear. The assessee had made a provision of Rs.50,00,00,000/- towards expenses on eviction, shifting, and rehabilitation of illegal hutments in and around the technical area of airports. The Assessing Officer had disal…
Decision in favour of
Assessee
Legal Issues
- 1. Arbitrary and biased order by CIT(A)
- 2. Addition of Rs.35,92,16,124/- for eviction, shifting, and rehabilitation
1 more legal issue analysed in this judgement.
Precedents Relied Upon
6 precedents cited in this judgement.