Introduction

This detailed exploration covers the case of ITA No. 1527/DEL/2022, presenting a dispute between JSR Land Developers Private Ltd, located in Faridabad, and the Income Tax Officer (ITO) Ward-13(4), New Delhi. The focal point of this case is an appeal against the assessment for the year 2012-13, highlighting the complexities of tax assessments and legal processes within the Indian judiciary system.

Background of the Case

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Final Judgment and Its Implications

In a landmark judgment delivered on 21st April 2023, the Income Tax Appellate Tribunal, consisting of Judicial Member SHRI KUL BHARAT and Accountant Member SHRI PRADIP KUMAR KEDIA, concluded the proceedings by allowing the appeal for statistical purposes. This decision underscores vital aspects of legal representation, the right to be heard, and the imperative for fair and transparent procedures in the adjudication of tax disputes.

Conclusion

The case of ITA No. 1527/DEL/2022 serves as a pivotal reference for understanding the nuances of tax law, judicial precedents, and the procedural rights of appellants in the face of administrative decisions. It exemplifies the judiciary’s role in ensuring justice through meticulous examination and consideration of all presented facts and arguments.