Singhal Tradexim Private Limited vs. Ld. AO

Parties Involved

Facts Summary

The assessee, Singhal Tradexim Private Limited, filed an appeal against the order dated 29.10.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the 2014-15. The grounds of appeal included the failure of the authorities to follow the procedure under sections 148 and 148A of the Act, issuance of notice without valid written approval, making additions without providing statements or opportunity to cross-examine, and improper enhancement of returned income. During the proceedings, the assessee filed a petition for admission of additional grounds, which were admitted and the case was remanded to the Ld. CIT(A) for fresh adjudication.…

Legal Issues

• 1. Failure to follow procedure u/s 148 r.w. 148A of the Act.
• 2. Issuance of notice u/s 148 without valid written approval u/s 151.
• 3. Making additions without providing statements or opportunity to cross-examine.
• 4. Addition of Rs. 4,64,75,870/- under Section 69 of the Act.
• 5. Improper procedure followed in enhancing returned income and imposing tax.
• 6. Issuance of notice u/s 143(2) in violation of CBDT instruction.

Judgment Outcome

Decided in favour of Assessee.

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