High Court of Delhi · Judgments and reasoned final orders
Pr. Commissioner of Income-tax, Delhi-1 v. M/s. Mirage Homes Ltd.
ITA 691/2025 ·
Mirage Homes AY 2004–05: section 153A relief sustained for lack of incriminating material in completed assessment.
1. FACTS OF THE CASE
Revenue challenged ITAT’s order in ITA 2622/Del/2016 for AY 2004–05. Filing delay of 73 days and re-filing delay of 708 days were condoned. Counsel drew attention to dismissal of the companion AY 2007–08 appeal, ITA 686/2025, on 28 November 2025.
2. DISCUSSION BY THE COURT
The Court followed concurrent findings that no incriminating search material supported the reassessment. The reproduced Tribunal reasoning concerned completed/unabated years, applied Kabul Chawla and Abhisar Buildwell, and declined to decide addition merits after finding the jurisdictional defect.
3. JUDICIAL DECISION
Revenue’s appeal was dismissed because no substantial question of law arose, following Abhisar Buildwell, (2024) 2 SCC 433, and the companion decision.
4. OUTCOME
Assessee retained relief for AY 2004–05 on the section 153A jurisdictional ground, not a merits approval of each disputed transaction.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Preserve the completed-assessment condition
The reproduced rule distinguishes completed years from pending assessments that abate. It also preserves sections 147/148 powers subject to their own conditions; the result is not immunity from every assessment route.
Source: PDF p. 7
Do not import another year’s amounts
The detailed grounds and amounts reproduced in the judgment belong to the companion AY 2007–08 appeal. They should not be presented as verified additions for this AY 2004–05 docket.
Source: PDF p. 7
Keep the date discrepancy visible
The prayer quotes an ITAT order dated 16 May 2023 while the next paragraph says 16 January 2023. This note identifies the docket and preserves that inconsistency rather than inventing a resolved chronology.
Source: PDF p. 7
Source and verification
7-page official High Court of Delhi order/judgment PDF (20251201_DLHC011053122023.pdf, 75,574 bytes).
Original PDF: 7 pages · SHA-256: ce7b87c5e09c79231c7e48ba51c2275a370704ba6dd60393e376f6be2bd1cce5
Complete source text and every original page visually reviewed; identity and SHA-256 checked. AI-assisted source analysis.
The completed/unabated-assessment limitation under section 153A is decisive. The reproduced Abhisar rule preserves conditional sections 147/148 reopening; merits of individual additions were not adjudicated.
Subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.