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ITAT Delhi quashes reassessment Due to Unsigned Section 151 Approval
Case Law Details
- Case Name
- Space Kraft Infrastructure Private Limited Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Space Kraft Infrastructure Private Limited Vs ITO (ITAT Delhi)
The assessee appealed against the order dated 30.08.2025 of the Commissioner of Income Tax (Appeals)-30, New Delhi, which had upheld a reassessment order passed under Section 147 for Assessment Year 2020-21. The assessee had originally filed its return on 09.02.2021 declaring nil income and book profit of Rs. 5,997 under MAT. Reassessment proceedings were initiated based on information obtained during a search conducted on 17.11.2021 in the Galaxy Group and certain entry operators, indicating that the assessee had allegedly receive...






