Sunil Jindal Vs. DCIT
Case No: ITA Nos.2521 to 2524 & 2541 to 2543/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi
Date: 1/21/2026
Parties Involved
AppellantSunil Jindal
RespondentDy. CIT, Central Circle-2, Faridabad
Facts Summary
A search and seizure action under section 132 of the Income Tax Act was carried out in the case of SRS Group of Cases on 06.06.2018, of which the assessee, Sunil Jindal, is one of the members. Subsequently, jurisdiction over the assessee was transferred, and a notice under section 153A of the Act was issued. The assessee filed a return of income showing a total income of Rs. 8,30,040/-. However, after considering the submissions, the assessment order was passed at a total income of Rs. 2,05,72,3…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the assessment order with regard to the approval granted under section 153D in a mechanical manner.
Precedents Relied Upon
5 precedents cited in this judgement.