KAVIN INFRASTRUCTURE SERVICE PRIVATE LIMITED,COIMBATORE vs. ASSESSING OFFICER, CORP CIRCLE 1, CBE, COIMBATORE

ITA 1199/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2022-20235 pages

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 22.07.2026Pronounced: 03.09.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)’), Delhi, dated 24.12.2025 for the Assessment Year (hereinafter referred to as ‘AY’) 2022-23 u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the outset, Ld. AR, Mr. Sha

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