Mileside Estate Private Limited vs. Assessment Unit, Income Tax Department

Parties Involved

Facts Summary

The case involves an appeal against the order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The appellant, Mileside Estate Private Limited, challenged the addition of Rs. 641,00,000/- made by the Assessing Officer under section 147 of the Act. The appellant filed an appeal with a delay of 204 days, which was dismissed in limine by the Commissioner of Income Tax (Appeals). The appellant then approached the Income Tax Appellate Tribunal (ITAT) with several grounds challenging the actions of the authorities below.…

Legal Issues

• 1. Whether the Ld. CIT(A) erred both on facts and in law in confirming the addition made by AO against the time barred notice issued u/s 148 dated 28.07.2022 and time barred order u/s 148A(d) dated 28.07.2022.
• 2. Whether the Ld. CIT(A) erred both on facts and in law in confirming the addition made by AO despite approval by Ld. PCCIT being defective and mechanical in nature while approving notice u/s 148 and order u/s 148A(d).

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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