DCIT Vs Artline Vinimay Private Limited (ITAT Delhi)
Case ke facts
Rajyog Buildtech ke against main addition fail ho gayi thi. Artline Vinimay Pvt Ltd ke upar ₹2.44 crore ki protective addition lagi thi. Assessment banate waqt department ne backup ke liye yeh addition lagayi thi.
Mudda (Issue)
Jab main addition delete ho gayi, kya protective addition baki reh sakti hai?
Faisla (Held)
ITAT Delhi ne bola jab main (substantive) addition delete ho gayi to protective wala apne aap gir jaata hai. Protective addition waisa hi hota hai, backup plan ki tarah.
Practical takeaway
Agar aapke case mein protective addition hai aur main wala hat gaya hai, to aapko usko bhi challenge karna chahiye. Waisa hi logic lagta hai.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-05.