M/s. Sumrit Impex Pvt. Ltd. Vs. Assessment Unit, Income Tax Department, Delhi
Case No: ITA No.3245/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/13/2026
Parties Involved
appellantM/s. Sumrit Impex Pvt. Ltd.
respondentAssessment Unit, Income Tax Department, Delhi
Facts Summary
The case involves an appeal by M/s. Sumrit Impex Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, for the assessment year 2022-23. The assessee had declared rental receipts of Rs.1,11,24,910/- as income from house property, claiming a 30% standard deduction. However, the lower authorities treated this income as business income. The assessee argued that the scrutiny was wrongly treated as complete, and that the rental income should no…
Decision in favour of
Partly Assessee
Legal Issues
- 1. Whether the scrutiny was correctly treated as complete.
- 2. Whether the rental income should be assessed as business income.
Precedents Relied Upon
3 precedents cited in this judgement.