ITAT Delhi Remands Demonetisation Case as CIT(A) Failed to Pass a Speaking Order

Pret Study By Janak Fashions Private Limited Vs DCIT (ITAT Delhi) The appeal before the Income Tax Appellate Tribunal (ITAT), Delhi Bench, arose from the order dated 12.11.2025 passed by the Commissioner of Income Tax (Appeals) [CIT(A)] under Section 250 of the Income-tax Act, 1961, for Assessment Year 2017-18. The impugned appellate order had originated from an assessment order passed under Section 143(3) of the Act on 30.12.2019. The assessee had originally filed its return declaring total income of Rs.1,64,68,460, which was subsequently revised on 27.03.2018. During scrutiny assessment proc...