Search: reassessment

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Section 1472 Section 1482

A K ENTERPRISES ,DELHI vs. ITO WARD 35(5), DELHI

In the result, appeal of the assessee is dismissed

ITA 6587/DEL/2025[2019-20]Status: DisposedITAT Delhi18 Mar 2026AY 2019-20

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2019-20

Section 139Section 142(1)Section 147Section 147rSection 148Section 234Section 234ASection 270A

reassessment order passed by the Assessing Officer on 02-02-2024 and by the Ld. CIT(A) on dated 26-08-2025, both are against the principles of law and natural justice. 7. That the interest charged u/s 234ABC and initiation of penalty proceedings u/s 270A 271AAC(1). 271B & 272A(1)(d) & Fee u/s 234 F are further illegal