Poonam vs DCIT
Case No: ITA No. 6209/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI
Date: 1/29/2026
Parties Involved
appellantMs. Poonam (L/R of Late Sh. Kshitij Lal)
respondentDCIT Central Circle-5
Facts Summary
A search action under section 132 was conducted in the case of Shri Net Ram and his associates, including Late Shri Kshitij Lal, the assessee, on 12-13th March, 2019. The assessee, Sh. Kshitij Lal filed his return for A.Y. 2017-18 on 06.03.2018, declaring an income of Rs. 9,69,440/-. Subsequently, notice under section 153A was issued on 20.01.2020 and, in response, the assessee filed return again declaring income of Rs. 9,69,440/- on 29.01.2020. Assessment was completed under section 153A read w…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of notice under section 153A issued in the name of the deceased assessee.
Precedents Relied Upon
2 precedents cited in this judgement.