AADINATH BUSSINESS SOLUTIONS PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, C.R BUILDING
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER :
The instant appeal filed by the assessee is directed against the order dated 18.12.2025 passed by Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)/NFAC], under section 250 of the Income Tax Act, 1961 [hereinafter referred to as, ‘Act’] arising from the assessment order passed on 10.12.2024 under section 147 r.w.s. 144 [A.Y 2020-21] Aadinath Business Solutions Pvt. Ltd. vs. ITO r.w.s 144B of the Income Tax Act, 1961 by the NFAC, for the Assessment Year 2020-21
Assessee filed the following grounds of appeal as under: 1. “The Ld Authorities below erred in law and
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