Skip to main content

Prateek Joshi vs DCIT Central Circle -19, Delhi

Case No: ITA No. 6571/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi
Bench: Delhi Bench ‘B’, New Delhi
Date: 2/13/2026

Parties Involved

appellantPrateek Joshi
respondentDCIT Central Circle -19, Delhi

Facts Summary

A search & seizure and survey operation u/s 132/133A of the Act were conducted on 07-04-2019 at various residential & business premises of the assessee. A notice u/s 153 A of the Act was issued on 28-01-2021 and served on the assessee. The assessee filed a return of income declaring income of Rs. 3,60,090/- on 28-02-2028. Notices u/s 143(2) and 142(1) of the Act were issued. The Assessing Officer completed the assessment after making an addition of Rs.3,54,67,496/- under section 69 C of the Act.

Decision in favour of

Assessee

Legal Issues

  • 1. Ex-parte dismissal of appeal by Ld. CIT(A)
  • 2. Addition of Rs.3,54,67,496/- under section 69 C

Precedents Relied Upon

Judgment Outcome

Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning