DCIT, CC-20, DELHI vs. LOTUS HERBALS PVT. LTD., DELHI
In the result, appeal of the Revenue in appeal No
ITA 2442/DEL/2023[2013-14]Status: DisposedITAT Delhi23 Dec 2025AY 2013-14
Bench: Shri Sudhir Kumar & Shri Manish Agarwalita No.2442 To 2445/Del/2023 (Assessment Years 2013-14 To 2016-17) Dcit, Lotus Herbals Pvt. Ltd., Cc-20, Delhi. Room No.269A, 2 Nd Floor, Ara Vs. Centre, E-2, Jhandewalan, New Delhi-110055. Pan-Aaacl0198F (Appellant) (Respondent) Assessee By Shri Rohit Jain, Adv. & Shri Shivam Gupta, Ca Department By Sh. Mukesh Jha, Cit Dr & Ms. Pooja Swroop, Cit-Dr 29.09.2025 Date Of Hearing Date Of Pronouncement 23.12.2025 O R D E R Per Manish Agarwal, Am: These Are Five Appeals Filed By The Revenue Against The Separate Orders Of Learned Commissioner Of Income Tax (Appeals)-27, New Delhi. All Are Dated 12.06.2023 For Assessment Years As Tabulated As Under:
Section 143Section 143(3)Section 147Section 148Section 151
Properties P. Ltd. v. DCIT: 343 ITR 141 (Del) 23
- Avtee Ladi v, DCIT: 370 ITR 611 (Del)
- CIT v. Motor & General Finance: 184 Taxman 465 (Del.)
DCIT vs. Lotus Hearbals Pvt. Ltd.
In the case of Calcutta Discount Co. Ltd 15. ITO 41 ITR 191 (SC), the Hon'ble Apex Court, held that-(i) it is the assessee
