Subhash Chander vs DCIT
Case No: ITA Nos.2076, 2077 & 2078/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi
Date: 3/7/2025
Parties Involved
appellantSubhash Chander
respondentDCIT
Facts Summary
The assessee, Subhash Chander, undertook job work for M/s Orient Craft Ltd. During the assessment, the Assessing Officer disallowed the job work charges and made an addition on a substantive basis in the case of M/s Orient Craft Ltd. A corresponding addition was made in the case of the assessee on a protective basis. The Commissioner of Income Tax (Appeals) [CIT(A)] confirmed the disallowance in the case of M/s Orient Craft Ltd. and modified the disallowance in the case of the assessee to 5% of …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) erred in law and on facts in passing the impugned rectification order under section 154.
- 2. Whether the CIT(A) erred in reviving the protective addition.
Precedents Relied Upon
3 precedents cited in this judgement.