M/s. Srigarv Buildcon Pvt. Ltd. vs. ACIT
Case No: ITA No.190/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/9/2026
Parties Involved
appellantM/s. Srigarv Buildcon Pvt. Ltd.
appellantM/s. Srigarv Buildcon Pvt. Ltd.
appellantM/s. Srigarv Buildcon Pvt. Ltd.
respondentACIT
Facts Summary
The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1083280318(1), dated 03.12.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The assessee seeks to challenge the validity of the impugned reopening for the reason that the learned assessing authority had set into motion section 148 proceeding…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned reopening under section 148 of the Income-tax Act, 1961
Precedents Relied Upon
5 precedents cited in this judgement.