PROFORM INTERIORS PRIVATE LIMITED,GURGAON vs. DCIT CC-20, NEW DELHI
In the result, all the appeals for Assessment Years 2013-14 to 2022-23 in ITA
ITA 2708/DEL/2025[2013-14]Status: DisposedITAT Delhi04 Feb 2026AY 2013-14
Bench: Shri Anubhav Sharma & Shri Manish Agarwalita Nos. 4153 & 4008/Del/2025 (Assessment Year: 2012-13 & 2018-19) Dcit, Proform Interiors Pvt. Ltd., Central Circle-20, Ground Floor, Jmd Regent Room No. 269A, 2Nd Floor, Vs. Plaza, Mg Road, Gurgaon, Ara Centre, Jhandewalan Haryana-122001. Extn., Delhi-110055. Pan-Aahcs5999J
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250
reassessment u/s 147 r.w.s. 148 which is special mechanism for bringing to tax the income discovered in consequence of a search. Although Sec.148 (inserted w.e.f. 01.04.2021) does not begin with a non- obstante clause similar to the erstwhile section 153A, its context and Explanation-
2 makes it clear that where a search is initiated, the jurisdiction thereafter must flow through
