ZODIAC DEALCOM PVT LTD,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, NAGPUR

ITA 501/NAG/2026Status: DisposedITAT Nagpur07 September 2026AY 2019-2018 pages

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Income Tax Appellate Tribunal, “DB” BENCH, NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

Hearing: 19.06.2026Pronounced: 07.09.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 24.03.2026 of the Ld. PCIT(Central), Nagpur (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘Revisionary Authority’) in DIN & Order No: ITBA/REV/F/REV5/2025-26/1087850346(1) arising out of the assessment order dated 28.09.2023 u/s 147 of the Income Tax Act,

P a g e | 2 Zodiac Dealcom Pvt. Ltd. (AY: 2019-20) 1961 (hereinafter referred to as ‘the Act’) passed by DCIT/ACIT, CC-2(2), Nagpur, for AY: 2019-20. 2. On hearing both sides we find that assessee has challenged the impugned order u/s 263 of the Act prima

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