NIDAAN EXIM P LTD,NEW DELHI vs. PCIT, DELHI-4, DELHI
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Income Tax Appellate Tribunal, DELHI “E” BENCHES, NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 21.11.2025 passed by Ld. Pr. Commissioner of Income Tax, Delhi-4 [“Ld. Pr. CIT”] u/s 263 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 29.02.2024 passed u/s 143(3) r.w.s. 144B of the Act pertaining to Assessment Year 2022-23. 2. In the order passed u/s 263 by Ld.CIT(Admin.), the assessment order was held as erroneous and pre-judicial to the interest of the Revenue on follo
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