QUBIX HOSPITALITY PRIVATE LIMITED,NAGPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INCOME TAX

ITA 510/NAG/2026Status: DisposedITAT Nagpur07 September 2026AY 2019-2019 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/REV5/2025-26/1087851685(1) arising out of P a g e | 2 Qubix Hospitality Pvt.Ltd. (AY: 2019-20) the assessment order dated 31.10.2023 u/s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by ACIT/DCIT, Central- 2(2) Nagpur, for AY: 2019-20. 2. Heard and perused the records. On hearin

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