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Vee Gee Industrial Enterprises Pvt. Ltd. vs. DCIT, Central Circle

Case No: ITA No.3550/DEL/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘H’
Date: 3/19/2025

Parties Involved

appellantVee Gee Industrial Enterprises Pvt. Ltd.
respondentDCIT, Central Circle

Facts Summary

The case involves an appeal against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 27.06.2024, for the assessment year 2011-12. The assessee, Vee Gee Industrial Enterprises Pvt. Ltd., raised several grounds of appeal, primarily challenging the jurisdiction of the assessing officer who framed the assessment order dated 26.03.2014. The assessee argued that the valid jurisdiction for the assessment year 2011-12 lay with the DCIT, Central Circle-1, Faridabad, and not with

Decision in favour of

Partly Assessee / Partly Revenue

Legal Issues

  • 1. Whether the assessment order dated 26.03.2014 was framed without jurisdiction by the Additional Commissioner of Income Tax, Range-17, New Delhi.

Precedents Relied Upon

5 precedents cited in this judgement.

Judgment Outcome

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