BLS KENDRA PRIVATE LIMITED,NEW DELHI vs. ITO WARD 29(1), DELHI

ITA 462/DEL/2026Status: DisposedITAT Delhi29 July 2026AY 2022-235 pages

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

For Appellant: Shri Raghubir Singh, Sr. DR
For Respondent: Shri Raghubir Singh, Sr. DR
Pronounced: 23.07.2026

PER RAMIT KOCHAR, AM:

This appeal in ITA No. 462/Del/2026 for Assessment Year: 2022-23 has arisen form the learned CIT(A)’s appellate order u/s 250 of the Income-tax Act, 1961(in Short “Act”),dated 10.12.2025 in DIN & Order No: ITBA/NFAC/S/250/2025-26/ 1083516100(1), which in turn has arisen from the assessment order dated 22.03.2024 passed by the AO u/s 143(3) r.w.s. 144B of the 1961 Act (DIN : ITBA/AST/S/143(3)/ 2023-24/1063204008(1).

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Brief facts of the case are that assessee company is engaged in an e-governance project which was awarded to the company by Punjab State government to provide citizen s

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