Murari Lal Harish Chand Jaiswal Pvt. Ltd. vs DCIT
Case No: ITA No.203/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI “A” BENCH: NEW DELHI
Date: 1/22/2026
Parties Involved
appellantMurari Lal Harish Chand Jaiswal Pvt. Ltd.
respondentDCIT
Facts Summary
The assessee company, Murari Lal Harish Chand Jaiswal Pvt. Ltd., is engaged in the business of manufacturing tobacco products. The company filed its return of income for Assessment Year 2018-19 on 28.09.2018, declaring an income of INR 1,09,82,630/-. The case was selected for scrutiny under CASS for issues related to ICDS compliance and adjustment and income under section 56(2)(x). Statutory notices under sections 143(2) and 142(1) were issued, and an addition of INR 2,32,89,787/- was made under…
Decision in favour of
Assessee
Legal Issues
- 1. Sustainability of the addition made by the assessing officer based on an infructuous assessment order under section 143(3).
- 2. Erroneous adoption of earlier assessed income by the assessing officer under section 153A/143(3).
3 more legal issues analysed in this judgement.
Precedents Relied Upon
1 precedent cited in this judgement.