M/s Double ‘A’ Farms Ltd. vs. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

This assessee’s appeal for assessment year 1989-90, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s/appellant’s behest. It accordingly proceeded ex-parte. Assessee by None Department by Ms Harpreet Kaur Hansra, Sr. DR Date of hearing 19.02.2026 Date of pronouncement 19.02.2026…

Legal Issues

• 1. Whether the ITAT is legally justified in allowing the assessee's appeal following the decision of the Hon'ble Allahabad High Court in the case of CIT Vs. Zam Zam Tanners (279 ITR 197) when there are various dissenting orders of the Hon'ble High Courts as noted by the ITAT itself?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

Similar Judgements

• DCIT, Central Circle-29, New Delhi vs. M/s. Ansh Industries Pvt. Ltd.

  Delhi Bench benchAY 2013-14Partly Allowed

• Income Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.

  Delhi Bench benchAY 2012-13Partly Allowed

• Sankalp Society vs Income Tax Officer(E)

  Delhi Bench ‘SMC’, New Delhi benchAY 2014-15Allowed

• Gopal vs Income Tax Officer

  Delhi Bench ‘F’, New Delhi benchAY 2019-20Allowed