M/s AK Landcon Pvt. Ltd. vs. DCIT, CC-28
Case No: ITA Nos. 6475 to 6479/Del/2025
Court: Income Tax Appellate Tribunal
Bench: A Bench, Delhi
Date: 2/11/2026
Parties Involved
appellantM/s AK Landcon Pvt. Ltd.
respondentDCIT, CC-28
Facts Summary
The appeals were preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed u/s 143(3)/153C of the Income-tax Act, 1961. None appeared for the assessee despite notices being issued. The assessee raised issues about the assessment orders being without due approval u/s 153D of the Act and the admission of digital evidence without following procedure laid down in Section 65B of the I…
Decision in favour of
Assessee
Legal Issues
- 1. Assessment orders without due approval u/s 153D of the Act.
- 2. Admission of digital evidence without following Section 65B of the Indian Evidence Act, 1872.
Precedents Relied Upon
2 precedents cited in this judgement.