AON CONSULTING PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 2(2), NEW DELHI

ITA 7669/DEL/2017Status: DisposedITAT Delhi02 September 2026AY 2012-1313 pages

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Income Tax Appellate Tribunal, DELHI BENCH: ‘I’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

Hearing: 04.06.2026Pronounced: 02.09.2026

PER SATBEER SINGH GODARA, JM These Revenue’s and assessee’s cross appeals ITA Nos.7526 & 7669/Del/2017 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)-42 [in short, the “CIT(A)”], New Delhi’s order dated 27.10.2017 passed in case no. 37/2017- 18/CIT(A)-42, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA Nos.7526/Del/2017 & 7669/Del/2017

Heard both the parties. Case file perused.

2.

This Revenue’s appeal ITA No.7526/Del/2017 raises the following substantive grounds:

1) The Ld. CIT(A) has erred in law and on facts in

The order continues below.

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