KRISHNA BHATIA,CHENNAI vs. ITO, NCW-1(2), CHENNAI

ITA 3669/CHNY/2026Status: DisposedITAT Chennai03 September 2026AY 2015-168 pages

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Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & MS. PADMAVATHY. S

Hearing: 19.08.2026Pronounced: 03.09.2026

PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, (hereinafter referred to as ‘Ld. CIT(A)’), Delhi, dated 28.04.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2015-16 passed u/s 250 of the Income Tax Act 1961 (herein after ‘the Act’)

2.

Assessee has raised various grounds of appeal including legal issue Ground No.

7.

Legal issue as per the assessee is re-framed as under:-

The order continues below.

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