G B LAWNS PRIVATE LIMITED,LUCKNOW vs. DCIT, CENTRAL CIRCLE-6, DELHI

ITA 7639/DEL/2025Status: DisposedITAT Delhi29 June 2026AY 2017-1816 pages
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What were the facts?

The assessee's appeal for AY 2017-18 involved additions to rental income and booking advances. For AY 2018-19, the appeal concerned a penalty levied under Section 271AAC(1) related to an addition under Section 68, which was challenged in a writ petition.

What did the Tribunal hold?

For AY 2017-18, the Tribunal partly allowed the appeal, deleting some disallowances. For AY 2018-19, the Tribunal deleted the penalty under Section 271AAC(1) as the underlying addition was under challenge in a pending writ petition.

What were the issues?

The primary issues were the validity of assessment proceedings, the correctness of additions made to income, and the levy of penalty when the underlying assessment was under challenge.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271AAC(1),Section 68,Section 36(1)(vii),Section 36(2),Section 41(1),Section 147,Section 144B,Section 115BBE,Section 275(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Shri Anurag Sinha, Adv
For Respondent: Ms. Ankush Kalra, Sr. DR
Pronounced: 29/06/2026

PER MANISH AGARWAL, AM: These two separate appeals are filed by the assessee against the two separate orders passed by the Learned Commissioner of Income Tax (Appeals)-24 dated 25.09.2025 and 24.09.2025 in Appeal Nos. CIT(A), Lucknow-1/10846/2019-20 and Appeal No. CIT(A), Delhi-24/10386/2017-18 arising out of order passed u/s 143(3) dated 28.12.2019 and 271AAC(1) of the Act dated 29.09.2023 for Assessment Year 2017-18 and 2018-19 respectively.

2.

As both the appeals are related to one assessee, therefore, they are disposed off by a common order.

3.

First we taken up the appeal of the assessee in ITA No.7639/Del/2025 for Ass

The order continues below.

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