M/s. J.V. Industries Pvt. Ltd. vs. DCIT, Circle-13(1), Delhi
Parties Involved
Facts Summary
The assessee’s appeal for assessment year 2008-09 arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s-26 order dated 26.08.2025. The appeal challenges the validity of the impugned reopening set into motion by the learned Assessing Officer after recording reasons to believe that the assessee’s taxable income had escaped assessment. The Assessing Officer had framed his section 143(3) assessment on 10.11.2010 and initiated the reopening on 19.02.2015, beyond the period of four years from the end of the relevant assessment year.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned reopening of assessment
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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