This document offers a comprehensive analysis of the Income Tax Appellate Tribunal’s final decision in the case of KDP Infrastructure Pvt. Ltd. versus Deputy Commissioner of Income Tax, Central Circle, Ghaziabad, for the assessment year 2012-13, detailed under case number ITA 4687/DEL/2019. This tribunal order was pronounced on November 27, 2020.
The case revolves around the disputes regarding the tax assessments and penalties imposed by the tax authorities for the fiscal year 2012-13. The appellant, KDP Infrastructure Pvt. Ltd., contested the methods and results of the assessment conducted by the Deputy Commissioner of Income Tax, Central Circle, Ghaziabad.
The proceedings touched upon several intricate legal and factual issues, including the admissibility of certain evidences, the interpretation of tax laws, and the compliance with procedural norms. Both parties presented extensive arguments and documentation to support their claims, emphasizing the complexity of the case.
The Tribunal’s decision, led by the judicial members, delved deep into the evidence and arguments presented. The judgment meticulously addressed each grievance raised by the appellant, providing a reasoned analysis based on statutory provisions and precedents. The decision underscored the Tribunal’s commitment to a thorough examination of the facts in light of the relevant tax laws.
The Tribunal’s final order not only resolved the specific disputes of the assessment year 2012-13 but also set important precedents for the interpretation of various procedural and substantive tax law issues. The document concludes with a detailed review of the implications of this judgment for tax jurisprudence and practice.
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