DAR HOUSING LIMITED,NCT OF DELHI vs. DCIT CENTRAL CIRCLE- 15, DELHI

ITA 1881/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2018-197 pages
AI SummaryAllowed

What were the facts?

The Assessing Officer (AO) made additions to the assessee's income. The Delhi High Court set aside the assessment order and remanded it back to the AO, directing a fresh hearing via video conferencing. However, the AO made new additions beyond the scope of the original assessment and the High Court's directions.

What did the Tribunal hold?

The Tribunal held that the AO exceeded his jurisdiction by making additions that were not part of the original assessment or the High Court's remand directions. The AO's powers on remand are confined to the subject matter of the original writ before the High Court.

What were the issues?

Whether the AO exceeded his jurisdiction by making new additions on remand beyond the scope of the original assessment and the High Court's directions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 143(3A),Section 143(3B),Section 36(1)(vii),Section 36(1)(iii)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI M. BALAGANESH, HON’BLE ACCOUNTANT MEMBER A.Y. : 2018-19 DAR HOUSING LIMITED, Vs. ASSESSMENT UNIT, C-17, 309, THIRD FLOOR, NATIONAL FACELESS GURU NANAK PURA, ASSESSMENT CENTRE, LAXMI NAGAR, INCOME TAX DEPARTMENT, EAST DELHI-110 092 NEW DELHI ASSESSING OFFICER, CENTRAL CIRCLE-15, DELHI [PAN: AADCP2532Q) (Appellant) (Respondent) Assessee by : Sh. Pankaj Agarwal, Adv. Department by : Sh. BalkishanGopal, Sr. DR Date of Hearing 02.09.2026 Date of Pronouncement 10.09.2026

O R D E R PER MAHAVIR SINGH, VP:

This appeal by the assessee is emanating from the order of the Ld. Commissioner of Income Tax (Appeals-26), New Delhi dated 29.1.2026. Assessment was framed by the National e-Assessment Centre, Delhi vide order dated 20.9.2022 u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as “Act”) relevant to assessment year 2018-19. 2. The first issue in this appeal of the assessee is as regards to the order of the CIT(A) in not considering that the Assessing Officer while giving appeal effect to the directions of the Hon’ble High Court has exceeded his juri iction b

The order continues below.

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