DCIT, CENTRAL CIRCLE-32, DELHI, DELHI vs. BSES YAMUNA POWER LIMITED, NEW DELHI

ITA 5474/DEL/2025Status: DisposedITAT Delhi13 March 2026AY 2009-10Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)8 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were initiated beyond the limitation period and on a mere change of opinion without tangible material. The issue of validity of reopening was covered in favor of the assessee by previous decisions of coordinate benches.

What were the facts?

The assessee filed a revised return declaring Nil income. The Assessing Officer (AO) later issued a notice u/s 148 for reassessment for AY 2009-10, making additions for disallowance of depreciation, capitalization of personnel cost, and revised book profit. The CIT(A) allowed the assessee's appeal.

What were the issues?

Whether the reassessment proceedings initiated by the AO were valid, considering the limitations and lack of tangible material, and if the CIT(A) correctly quashed the reopening.

Which sections of the Income-tax Act were involved?

Section 250,Section 147,Section 143(3),Section 139(1),Section 148,Section 115JB(2),Section 149

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

For Appellant: Shri Rohit Jain, Adv, Ms. Deepashree Rao, Adv. and Shri Shivam Gupta, CA
For Respondent: Ms. Monika Singh, CIT-DR
Hearing: 21.01.2026Pronounced: 13.03.2026

PER VIMAL KUMAR, JM:

The appeal filed by the Revenue is against order dated 23.05.2025 of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi [hereinafter referred to as ‘the Ld. CIT(A)’] passed u/s 250 of the Income Tax Act, 1961, [hereinafter referred to as ‘the Act’] arising out of assessment order dated 20.12.2016 of Ld. Assessing Officer/DCIT, Circle-5(1), New Delhi (hereinafter referred to as ‘the Ld. AO’ ) u/s 147/143(3) of the Act for Assessment Year 2009-10. 2. Brief facts of the case are that original return of income was filed by assessee on 29.09.2009 u/s 139(1) of the Act after adjusting brought forward losses of DCIT vs. BSES Yamuna Power Ltd

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