N C JEWELLERS,DELHI vs. DCIT, CENTRAL CIRCLE 26 DELHI, DELHI

ITA 514/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2020-217 pages

No AI summary yet for this case.

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

Before: SHRI RAMIT KOCHAR & SHRI VIMAL KUMAR

For Appellant: Shri Monark Jain, CA (VC)
For Respondent: Shri Vikram Singh Sharma, CIT-
Hearing: 29.07.2026Pronounced: 31.07.2026

PER RAMIT KOCHAR, AM: These two appeals are filed by the assessee against two separate order(s) of Learned Commissioner of Income Tax (Appeals)-29, New Delhi [CIT(A), in short] both dated 21.11.2025, which in turn have arisen from the separate assessment orders dated 28.03.2024 and 31.03.2024 respectively passed by the AO u/s 147 of the Income Tax Act, 1961, for assessment year(s) 2019-20 and 2020-21

3.

First, we will take up the appeal of the assessee in ITA No.513/Del/202

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.