Rajiv Garg vs. Commissioner of Income Tax (Appeals)
Case No: ITA No.7804/DEL/2025 (A.Y.2014-15)
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/16/2026
Parties Involved
appellantRajiv Garg
respondentCommissioner of Income Tax (Appeals)
Facts Summary
The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, and a notice u/s. 148 of the Act was issued on 07.04.2021. The reassessment proceedings were completed on 29.08.2022, making an addition of Rs.2,49,729/-.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of reassessment proceedings and the assessment order
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
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