NAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
Case No: ITA No. 4579/Del/2024
Court: INCOME TAX APPELATE TRIBUNAL, DELHI BENCH
Bench: DELHI BENCH
Parties Involved
appellantNAVYUG TECHNOLOGIES PRIVATE LIMITED
respondentITO, WARD 18(2)
Facts Summary
The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/147 of the Act on 19.2.2019 relevant to assessment year 2012-13. The assessee filed an application dated 4.2.2026 requesting admission of an additional legal ground based on the decision in National Thermal Power Co. Ltd. vs. CIT reported in 229 ITR 383 (SC). …
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment order due to manual signing instead of digital signing as per CBDT Instructions.
Precedents Relied Upon
4 precedents cited in this judgement.