Neha Gupta Vs Assistant Commissioner of Income Tax
Case No: ITA Nos. 4044 & 4045/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/14/2026
Parties Involved
AssesseeNeha Gupta
RevenueAssistant Commissioner of Income Tax
Facts Summary
These two appeals have been preferred by the assessee against the common order dated 28.04.2025 of the Commissioner of Income Tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 and 2015-16, arising out of respective Assessment orders both dated 31.03.2024 passed under Section 153C of the Income-tax Act, 1961. A search and seizure proceeding under Section 132 of the Act was carried out on the Alankit Group, Shri Alok Kumar Agarwal, his son Shri Ankit Agarwal, and some close assoc…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the proceedings initiated under Section 153C of the Income Tax Act, 1961, are barred by time limitation.
Precedents Relied Upon
4 precedents cited in this judgement.