Realtime Marketing Pvt. Ltd vs. DCIT
Case No: ITA No. 1197/Del/2023
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/20/2026
Parties Involved
appellantRealtime Marketing Pvt. Ltd
respondentDCIT, Central Circle-31, New Delhi
Facts Summary
The assessee filed its original return of income for AY 2017-18 on 27.10.2017 declaring total income of Rs. 11,720/- which was revised on 25.01.2018 declaring total income of Rs. 1,91,570/-. A search action was conducted on 20.04.2017 at the business premises of the assessee. Notice u/s 153A of the Act was issued on 22.11.2018 for the year under consideration. The assessee filed an electronic return on 05.03.2019 declaring total income of Rs. 1,91,570/-. The search assessment was completed on 30…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of consolidated approval under Section 153D of the Act.
Precedents Relied Upon
2 precedents cited in this judgement.