SSG Infratech Private Limited vs. PCIT
Case No: ITA No.2278/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’: New Delhi
Date: 3/12/2025
Parties Involved
appellantSSG Infratech Private Limited
respondentPCIT, Delhi-7
Facts Summary
The assessee, SSG Infratech Private Limited, filed its return of income for the assessment year 2013-14 declaring income at Rs.6,67,65,750/-. The case was initially assessed at returned income. Following a search and seizure operation, the income was reassessed at Rs. 27,59,19,580/-, which was later reduced to Rs.11,24,19,211/- by the order of the CIT(A). Reassessment proceedings were initiated based on information about bogus accommodation entries with M/s Pandhe Group. The Assessing Officer (A…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the order passed by the Ld. PCIT under Section 263 of the Act is without jurisdiction, bad in law, illegal, and void ab-initio.
- 2. Whether the impugned order passed by the Ld. PCIT revising an order which is invalid and is deemed to have never been issued, is illegal, bad in law and void ab initio.
7 more legal issues analysed in this judgement.
Precedents Relied Upon
8 precedents cited in this judgement.