Vaaan Infra Pvt. Ltd. Vs DCIT, Central Circle-30, New Delhi-110055
Case No: ITA No. 1524/Del/2025 & ITA No. 1525/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi
Date: 1/28/2026
Parties Involved
appellantVaaan Infra Pvt. Ltd.
respondentDCIT, Central Circle-30, New Delhi-110055
Facts Summary
The case involves twin appeals by Vaaan Infra Pvt. Ltd. against the orders of CIT(A)-30, New Delhi for Assessment Years 2019-20 and 2020-21 under section 153C read with section 143(3) of the Income Tax Act, 1961. The primary issue raised during the hearing was the validity of the impugned section 153C proceedings/assessments. The assessee argued that the Assessing Officer’s satisfaction note did not indicate that the seized material had any bearing on the determination of its income, as required…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the impugned section 153C proceedings/assessments
Precedents Relied Upon
1 precedent cited in this judgement.