AJAY GOENKA,SHAKTI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-28, JHANDEWALAN EXTN.,
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Before: SHRI VIKAS AWASTHY & SHRI S. RIFAUR RAHMAN
PER S. RIFAUR RAHMAN, AM :
These appeals are filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-25, New Delhi [“Ld. CIT(A)”, for short] dated 20.01.2026 for the Assessment Years 2017-18 to 2020-21. 2. Since the issues are common and the appeals are connected, hence the same are heard together and being disposed off by this common order. We take up the assessee’s appeal being ITA No.1992/Del/2026 for AY 2017-18 as lead case to adjudicate the issues under consideration.
At the time of hearing, the ld. AR of the assessee pressed the legal issue vide ground no.1 o
The order continues below.
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