SH. RAJ KUMAR CHAUDHARY,DELHI vs. ITO WARD-34(5), DELHI
In the result, both the appeals of the assessee are allowed for statistical purposes only
ITA 3670/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Dec 2025AY 2018-19
Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue
Section 144BSection 147Section 148Section 148ASection 249(3)Section 271A
d) of the Act are contrary to section 151A of the Act; and therefore the assumption of jurisdiction was not in accordance with law.
4That the learned Commissioner of Income Tax (Appeals) has further erred both in law and on facts in upholding an addition of Rs.
3,60,51,890/- representing alleged unexplained money and brought
