Sunrise F & B Restaurant Pvt. Ltd. vs. ACIT, Central Circle 30
Case No: ITA No.2185/Del/2025 & ITA No.2186/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Benches ‘B’
Date: 1/28/2026
Parties Involved
appellantSunrise F & B Restaurant Pvt. Ltd.
respondentACIT, Central Circle 30
Facts Summary
The assessee, Sunrise F & B Restaurant Pvt. Ltd., filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2014-15 and 2015-16. The assessee had originally filed a return of income declaring a loss, which was processed. Subsequently, a search and seizure operation was conducted, and certain documents pertaining to the assessee were found. The case was centralized, and notices under sections 153A and 153C were issued. The assessee …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice under section 143(2) was issued within the prescribed limitation period.
Precedents Relied Upon
2 precedents cited in this judgement.