AMRIT SUPERSPECIALITY HEALTHCARE PVT LTD,NOIDA vs. ITO WARD 5(1)(1), GAUTAM BUDHA NAGAR

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ITA 2002/DEL/2026Status: DisposedITAT Delhi23 September 2026AY 2019-204 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal decided to remit the issue back to the file of the Ld. CIT(A) for an inquiry into whether the receipts reflected in Form 26AS were incorporated in the profit and loss account. The Ld. CIT(A) was granted liberty to call for a Remand Report from the Ld. AO and pass orders accordingly. The reasoning was based on the assessee's submission that the reassessment was based solely on Form 26AS without independent inquiry. The Tribunal found it necessary to ascertain the treatment of these receipts in the assessee's financial records. The operative direction is to remand the issue for further inquiry. No issue was expressly left undecided.

What were the facts?

The assessee, Amrit Superspeciality Healthcare Pvt. Ltd., filed an appeal against the order dated 30.12.2025 passed by the CIT(A)/NFAC, Delhi, under Section 250 of the Income Tax Act, 1961. This order arose from an assessment order dated 08.02.2024 passed by the Assessment Unit under Section 147 read with Section 144B of the Act for Assessment Year 2019-20. Reassessment proceedings under Section 147 were initiated based on information in Form 26AS reflecting TDS under Sections 194C and 194J. A notice under Section 148 was served, and the assessee filed a return declaring NIL income and a loss of Rs. 21,47,134/-. The Assessing Officer determined the total income at Rs. 61,18,280/- solely based on Form 26AS figures, without independent inquiry into the nature of receipts or expenditure, and without finding defects in the books or unaccounted receipts.

What were the issues?

1. Whether the reassessment proceedings initiated under Section 147 of the Act, based solely on Form 26AS, are valid when no independent inquiry was conducted by the Assessing Officer regarding the nature of receipts or corresponding expenditure, and no defect was found in the assessee's books or unaccounted income. Assessee's Contention: The assessee argued that the reassessment was completed solely on the basis of figures appearing in Form 26AS, without any independent inquiry to ascertain the nature of receipts or corresponding expenditure. The assessment order did not record any defect in the books of accounts nor any finding that the receipts were unaccounted. Revenue's Contention: The judgment does not record any specific contentions made by the revenue.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 250,Section 148,Section 194C,Section 194J,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SHRI KRINWANT SAHAY

For Appellant: Shri Vinesh Kumar Maheshwari
For Respondent: Shri Mahendra Singh, Sr DR
Hearing: 30/06/2026Pronounced: 23/09/2026

PER MADHUMITA ROY, JM:

The instant appeal filed by the assessee is directed against the

order dated 30.12.2025 passed by the Ld. Commissioner of Income-

tax (Appeals)/National Faceless Appeal Centre, Delhi under Section

250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’)

arising out of the Assessment Order dated 08.02.2024 passed by the

2 ITA No. 2002/Del/2026 Amrit Superspeciality Assessment Unit, Income-tax Department under Section 147 r.w.

Section 144B of the Act for Assessment Year 2019-20.

2.

The matter relates to reassessment proceeding under Section

147 of the Act which was initiated on the basis of the information

available in Form 26AS reflecting certain receipts subject to TDS

under Sections 194C and 194J of the Act. Notice, therefore, under

Section 148 of the Act dated 31.01.2023 was served upon the

Assessee whereupon the appellant duly filed its return of income on

24.09.2023 declaring total income at Rs. NIL and claiming current

year loss of Rs. 21,47,134/-. It is the case of the Assessee that the

reassessment proceeding was conducted under the cases regime and

completed under Section 147 read with Section 144 and 144B of the

Act on 08.02.2024 under Ld. Assessing Officer determining total

income at Rs. 61,18,280/-solely on the basis of figures appearing in

Form No. 26AS. No independent enquiry was conducted to ascertain

the nature of receipts or corresponding expenditure. Neither the

assessment order records any defect in the books nor any finding

that the receipts were unaccounted.

3.

Under these facts and circumstances of the matter, we, thus

disposing of this appeal by remitting the issue to the file of the Ld.

CIT(A) to make an enquiry as to whether the receipts are Page | 2

3 ITA No. 2002/Del/2026 Amrit Superspeciality incorporated in the profit and loss account. In this regard, he has

also at liberty to call for a Remand Report from the Ld. AO and to

pass orders accordingly.

4.

In the result, appeal of the Assessee is allowed for statistical purposes.

Order pronounced in the open court on 23/09/2026.

Sd/- Sd/-

(KRINWANT SAHAY) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 23/09/2026 R. Naheed, Sr PS Copy forwarded to

1.

Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

4 ITA No. 2002/Del/2026 Amrit Superspeciality

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