ASHOK KUMAR TYAGI,DELHI vs. INCOME TAX OFFICER, DELHI , ITO

ITA 4003/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2012-20132 pages

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Income Tax Appellate Tribunal, DELHI

Before: SHRI SATBEER SINGH GODARA

Pronounced: 07.07.2026

This assessee’s appeal for assessment year 2012-13, arises against the Addl./JCIT(A)-1, Visakhapatnam vide DIN: ITBA/APL/S/250/2025- 26/1083366570(1) dated 20.03.2026 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2.

Coming straightway to the assessee’s sole substantive ground raised in the instant a

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