INCOME TAX OFFICER, DELHI vs. ALLEGIANCE MANAGEMENT SERVICES PRIVATE LIMITED, DELHI

ITA 4585/DEL/2025Status: DisposedITAT Delhi01 September 2026AY 2012-1315 pages

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Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: MS MADHUMITA ROY & SMT. RENU JAUHRI

For Appellant: Shri Sanjay Aggarwal, CA and Shri Sumaksh Mahajan, CA
For Respondent: Shri Rajesh Kumar Dhanesta, SR
Hearing: 13/07/2026Pronounced: 01/09/2026

PER MADHUMITA ROY, JM.: The instant appeal filed by the Revenue is directed against the order dated 18.06.2025 passed by the Ld. Commissioner of Income-

tax (Appeals)-27, Delhi under Section 250 of the Income Tax Act, 1961

(hereinafter referred to as ‘the Act’) arising out of the Assessment

Order dated 21.12.2019 passed by the Assessment Unit, Income-tax

Department under Section 147/143(3) of the Act for Assessment Year

2012-13. 2. The assessee company incorporated on 20.04.2010 having an filed its original return of income on 31.03.2013 declaring an incom

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