Trutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi

Parties Involved

Facts Summary

This appeal by Trutech Constructions Pvt. Ltd. for Assessment Year 2019-20 arises against the order of the C IT(A)/NFAC, Delhi dated 20.06.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for the assessee submitted that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. Additionally, there was no effective compliance to section 250(6) of the Act in the impugned lower appellate order, which stipulates points of determination to be framed followed by a detailed adjudication thereupon.…

Legal Issues

• 1. Whether the assessee could not appear to plead and prove all the relevant facts due to communication gaps?
• 2. Whether there was effective compliance to section 250(6) of the Act in the impugned lower appellate order?

Judgment Outcome

Decided in favour of Assessee.

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