COLVIN CARE PVT LTD,GURGAON vs. DCIT, CIRCLE- 4(2), DELHI
In the result, appeal of the assessee is partly allowed
ITA 6867/DEL/2025[2016-17]Status: DisposedITAT Delhi08 Apr 2026AY 2016-17
Bench: Shri Challa Nagendra Prasad & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2016-17] Colvin Care Pvt. Ltd. Dcit, Circle-4(2), C-531, 2Nd Floor, Sushant Lok-1, C.R. Building, I.P. Estate, Gurgaon, Haryana-1220002 Vs Delhi-110002 Pan-Aajcc0406C Appellant Respondent Appellant/Assessee By Shri Mukesh Jain, Ca & Shri Samyak Jain, Adv. Respondent/Revenue By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 01.04.2026 Date Of Pronouncement 08.04.2026
Section 143(3)Section 147Section 148Section 148ASection 149(1)Section 151ASection 68
68 r.w.s. 115BBE of the Act. The ld counsel for the assessee requested that its grounds of appeal challenging legality of the reassessment proceedings under section 148, etc. may be considered first as the same goes to the very basis of the assessment order. It was contended that the foundation of the assessment order being notice u/s 148 itself
