This document examines the appeal of Madhur Buildcon Private Limited against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, pertaining to the assessment year 2014-15 under ITA No. 211/DEL/2021.
The appeal was filed in conjunction with several other years, addressing similar issues across multiple assessment periods due to their interconnected facts and legal arguments.
The tribunal noted that similar cases involving the appellant for different assessment years had been previously adjudicated with the same underlying facts, influencing the outcome of this appeal.
The ruling emphasized consistency in the tribunal’s decisions, citing previous cases that set a precedent directly affecting the outcome of this appeal. Accordingly, the tribunal directed the Assessing Officer to delete the additions contested by the assessee, thus allowing the appeal.
The case illustrates the influence of judicial consistency on tax litigation, highlighting how previous decisions provide a blueprint for resolving similar disputes in the future. The ruling also confirms the tribunal’s approach to ensuring fairness and adherence to legal precedents in tax assessment disputes.
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