ACIT CIRCLE 25 (1), DELHI vs. VINEY CORPORATION LTD. , DELHI

ITA 16/DEL/2022Status: DisposedITAT Delhi08 July 2026AY 2016-1714 pages

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Income Tax Appellate Tribunal, DELHI BENCHES: I: NEW DELHI

Before: SHRI RAMIT KOCHAR & SHRI RAJ KUMAR CHAUHAN

For Appellant: Shri R.K.Kapoor, CA & Shri Prince
For Respondent: Shri Dharm Veer Singh, CIT, DR
Hearing: 09.04.2026Pronounced: 08.07.2026

PER RAMIT KOCHAR, AM:

The appeal in ITA No.16/Del/2022 for assessment year: 2016-17 has been filed by the Revenue against the appellate order dated 10.08.2020 passed by the learned Commissioner of Income-tax(Appeals)-44, New Delhi u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) (Appeal No. Viney Corporation Limited

194/2019-20/CIT(A)-44) , which appeals has arisen from assessment order dated 31.12.2018 passed by the learned Assessing Officer u/s 143(3) of the 1961 Act (Order No. ITBA/AST/S/143(3)/2018-19/1014678824(1)) .

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The Revised Grounds of appeal raised by Revenue before the Delhi

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