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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Shri Kul Bharat, JM, Shri M. Balaganesh, AM
ACIT – Appellant
Versus
Shri Deepak Gambhir – Respondent
| Table of Content |
|---|
| 1. details of appeal initiation and its basis. (Para 1) |
| 2. arguments raised by the revenue regarding assessment validity. (Para 2) |
| 3. details about the seized materials leading to reassessment. (Para 3 , 4) |
| 4. court's reasoning on processes for correct assessment procedures. (Para 5) |
| 5. final findings on procedural gaps leading to assessment dismissal. (Para 6) |
| 6. conclusion on the appeal dismissal. (Para 8) |
ORDER
PER M. BALAGANESH, A. M.:
1. The appeal in ITA No.2466/Del/2023 for AY 2017-18, arises out of the order of the ld. Commissioner of Income Tax (Appeals)-27, New Delhi [hereinafter referred to as „ld. CIT(A)‟, in short] in Appeal No. DIN & Order No: 27/11134/2016-17 dated 30.06.2023 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as „the Act‟) dated 30.03.2022 by the Assessing Officer, DCIT, Central Circle-19, New Delhi (hereinafter referred to as „ld. AO‟).
2. The revenue has raised the following grounds of appeal before us:-
“1. Whether on the facts & circumstances of the case and in low, the Ld. CIT(A) has erred in differentiating the information received on the basis of seized material (as required u/s 148
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