LUDHIANA SANGRUR INFRA ROAD PRIVATE LIMITED,HARYANA vs. DCIT, CENTRAL CIRCLE FARIDABAD -1, HARYANA

ITA 1421/DEL/2022Status: DisposedITAT Delhi30 July 2026AY 2017-1820 pages

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

For Appellant: Shri Aditya Kumar, Advocate, Shri Ashwani Kumar, Advocate, Shri Ankur Agarwal, AR
For Respondent: Shri Dharm Veer Singh, CIT DR
Hearing: 18.05.2026Pronounced: 30.07.2026

PER S.RIFAURRAHMAN,AM:

1.

This appeal filed by the assessee is directed against the assessment order dated 28.04.2022 passed by the DCIT, Central Circle, Faridabad-1 under section 143(3) read with section 144(C)(13) of the Income-tax Act, 1961 (for short ‘the Act”) for Assessment Year 2017-18 pursuant to the directions of the Dispute Resolution Panel u/s 144C (5) of the Act raising the following grounds of appeal :-

2 “1 That the Assessment order dated 28.04.2022 passed u/s 143(3) r.w.s. 144C(13) of the Income-Tax Act, 1961 (hereinafter called "the Act") by the Ld. Deputy Commissioner/Assistant Commissioner of Income Tax, Central Circle, Faridabad-

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