YIELD PORTFOLIO MANAGEMENT PVT LTD,GHAZIABAD vs. ASSESSING OFFICER, CENTRAL CIRCLE 26, DELHI, DELHI

ITA 1767/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2016-173 pages

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Income Tax Appellate Tribunal, “A” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI SANJAY AWASTHI

For Appellant: Adv. Sh. Vipin Garg, Adv
For Respondent: Ms. Ashok Gautam, CIT, DR
Hearing: 08.07.2026Pronounced: 29.07.2026

PER ANUBHAV SHARMA, JM:

This appeal is preferred by the assessee against the order dated 27.11.2025 of the Ld. CIT(A)-25 Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No:

P a g e | 2 Yield Portfolio Management Private Limited (AY: 2016-17) ITBA/APL/S/250/2025-26/1083052695(1) arising out of the rectification order dated 25.02.2019 u/s 154 r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the A

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