Mittal Homes Pvt. Ltd. vs. Income Tax Officer
Case No: ITA No.2328/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Date: 1/9/2026
Parties Involved
appellantMittal Homes Pvt. Ltd.
respondentIncome Tax Officer
Facts Summary
The appellant, Mittal Homes Pvt. Ltd., filed its return of income for A.Y. 2015-16 declaring a total income of Rs. 22,480/-. Subsequently, information was received indicating that the assessee had taken accommodation entries totaling Rs. 64,00,000/- during F.Y. 2014-15. A notice under section 148 of the Income Tax Act was issued, and an assessment order was passed making an addition of Rs. 64,00,000/-. Aggrieved by this order, the assessee appealed to the Learned Commissioner of Income Tax (Appe…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 148 of the Act on 25.07.2022 for A.Y. 2015-16 is barred by limitation.
Precedents Relied Upon
5 precedents cited in this judgement.