PUNAM MAKHNI,DELHI vs. DCIT, CC

ITA 8903/DEL/2025Status: DisposedITAT Delhi31 July 2026AY 2023-244 pages

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SMT RENU JAUHRI

For Appellant: CA Sh. Rajnish Dabg, CA
For Respondent: Ms. Pooja Swaroop, CIT DR
Hearing: 20.07.2026Pronounced: 31.07.2026

[ PER SATBEER SINGH GODARA, JM:

These twin assessees’ Shri Rajbir Singh Makhni and Smt. Punam Makhni; have filed their instant as many appeals ITA No.

8884 & 88903/Del/2025; both for assessment year 2023-24, against the Commissioner of Income Tax (for short, “the CIT(A)”), Delhi-26’s DINs & orders No. ITBA/APL/S/250/2025- 26/1083121629(1) & ITBA/APL/S/250/2025-26/1083120987(1); respectively, dated 28.11.2025, involving proceedings u/s 143(3) of t

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