M/s Confident Distributors Pvt Ltd Vs DCIT
Case No: ITA No.3297/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI
Date: 3/7/2025
Parties Involved
appellantM/s Confident Distributors Pvt Ltd
respondentDCIT
Facts Summary
The assessee company, M/s Confident Distributors Pvt Ltd, filed its return of income for A.Y. 2013-14 declaring income at Rs 7,880/-. Subsequently, search and seizure operations were conducted on 29-12-2015 at the residential and office premises of Mapsko Group. A notice u/s 153A of the Act was issued to the assessee on 15-10-2016 to file the return of income for A.Y. 2013-14. In response, the assessee filed a reply on 21-09-2017 requesting to treat the return of income filed u/s 139(1) of the A…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the assessment order passed by the learned Commissioner of Income Tax (Appeals) is bad both in the eye of law and on facts.
- 2. Whether the assessment order passed under section 153A of the Act is without jurisdiction, void ab initio, illegal and deserved to be quashed.
11 more legal issues analysed in this judgement.
Precedents Relied Upon
10 precedents cited in this judgement.