WSP CONSULTANTS INDIA PRIVATE LIMITED,INDIA vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT (JURISDICTIONAL ASSESSING OFFICER - CIRCLE 25(1)), CR BUILDING, DELHI

ITA 5386/DEL/2024Status: DisposedITAT Delhi29 July 2026AY 2021-2234 pages

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

Before: SHRI S.RIFAUR RAHMAN & SHRI VIMAL KUMAR

For Appellant: Shri Ajit Jain, AR, Ms. Suchita Kanodia, AR, Ms. Sonam, AR
For Respondent: Ms. Shaveta Nakra Datta, CIT DR
Hearing: 12.05.2026Pronounced: 29.07.2026

PER S.RIFAURRAHMAN,AM:

1.

This appeal filed by the assessee is directed against the assessment order dated 25.09.2024 passed by the Assessment Unit, Income Tax Department, Circle 25 (1), New Delhi under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (for short ‘the Act”) for AY 2021-22 pursuant to the directions of the Dispute Resolution Panel u/s 144C of the Act raising following grounds of appeal :-

2 “The following grounds are independent of and without any prejudice to one another:

1.

On the facts and circumstances of the case and in law, the Ld. Transfer Pricing Officer (' Ld. TPO)/ Assessing

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