TULSYAN NEC LIMITED,CHENNAI vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) 1, CHENNAI
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Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI
Before: SHRI ABY T. VARKEY & SHRI S.R. RAGHUNATHA
PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Principal Commissioner of Income Tax (Central), (hereinafter referred to as ‘Ld.PCIT’), Chennai-1, dated 14.03.2026 for the Assessment Year (hereinafter referred to as ‘AY’) 2019-20 passed u/s.263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
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