INNUS INFRASTRUCTURE P LTD,GURGAON vs. ACIT, CIRCLE-10(1), DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “H’’ : NEW DELHI
Before: SHRI SUDHIR KUMAR & SHRI MANISH AGARWAL
PER SUDHIR KUMAR, JM : This appeal by the assessee is emanating from the order of the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred as CIT(A)] dated 22.12.2025 pertaining to assessment year 2017-18. Assessee has raised
originally as many as 8 grounds of appeal. During the hearing, Ld. AR has also raised the following additional grounds:
That on the facts and in the circumstances of the case and in law, the AO in issuing the notice dated 23.3.2024 u/s. 148 and notice dated 1.7.2024 u/s.
143(2) of the Act in the name of M/s EMU Realcon (P) Ltd., which stood
amalgamated with M/s Innus Infrastructure (P) Ltd. Vide NCLT,
Chandigarh order dated 16.6.2023 with
The order continues below.
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