ANSAL HOUSING LIMITED,NEW DELHI vs. ACIT CIRCLE 1(1), NEW DELHI

ITA 888/DEL/2026Status: DisposedITAT Delhi31 July 2026AY 2015-164 pages

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

Before: SHRI SATBEER SINGH GODARA & SMT RENU JAUHRI

For Respondent: Ms. Pooja Swaroop, CIT DR
Hearing: 20.07.2026Pronounced: 20.07.2026

[ PER SATBEER SINGH GODARA, JM:

These assessee’s twin appeals ITA No. 888 & 889/Del/2026 for assessment years 1997-18 & 1998-99, arise against the Commissioner of Income Tax/National Faceless Appeal Centre (for short, “the CIT(A)/NFAC”), Delhi’s DINs & orders No. ITBA/NFAC/S/250/2025-26/1083341052(1) & ITBA/NFAC/S/ 250/2025-26 / 1083341052(1), both dated 05.12.2025, involving proceedings u/s 143(3) of the Income Tax Act, 1961; hereinafter referred to as, “the Act”.

Heard both the parties. Case files perused.

2.

The assessee’s ‘lead’ appeal ITA No. 888/Del/2026 herein for A.Y. 2015-16 raises the following substa

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