Case Law Details
Case Name : ITO Vs Ankit Agarwal (ITAT Delhi)
Appeal Number : ITA No.73/Del/2021
Date of Judgement/Order : 17/05/2023
Related Assessment Year : 2011-12
Courts :
All ITAT ITAT Delhi
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ITO Vs Ankit Agarwal (ITAT Delhi)
The Income Tax Appellate Tribunal (ITAT) Delhi has dismissed the revenue’s appeal against the CIT(A)-14, New Delhi’s order dated 24.09.2020 related to the assessment year 2011-12.
Background and Reasons for Dismissal
1. This appeal by the revenue challenged the validity of re-assessment proceedings in a case similar to that of Sh. Suresh Kumar Agarwal. The CIT(A)-14, New Delhi rejected these grounds, citing the validity of the reassessment proceedings.
2. The CIT(A) relied on the judgment of the Hon’ble ITAT, Delhi in the case of Suresh Kumar Aggarwal Vs. ACIT (supra) due to the similarity in the cases.
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