VIMALARJUN TRUST,LUCKNOW vs. ACIT, CENTRAL CIRCLE-2, DELHI
In the result, the appeal of assessee is allowed
ITA 2094/DEL/2024[2017-18]Status: DisposedITAT Delhi05 Dec 2025AY 2017-18
Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2017-18 Vimalarjun Trust, Vs. Acit, 2/652, Vikram Khand, Gomti Circle-2, Nagar, Lucknow Delhi Uttar Pradesh Pin: 226010 Pan No. Aabtv7815R (Appellant) (Respondent)
For Appellant: Shri Ved Jain, Advs. & Shri PawanFor Respondent: Shri Sanjay Kaushal, CIT DR
Section 133ASection 139Section 142(1)Section 143(1)Section 143(2)Section 153Section 153CSection 250
Trust. After recording satisfaction by the Ld. AO of the assessee proceedings under Section 153C of the Act were initiated. Notice under Section 153C r.w.s. 153A of the Act dated 31.12.2020 was issued. In response to the notice under Section 153C of the Act,
2
the assessee filed return of income on 04.01.2021 declaring total income at Rs. Nil. Notice