ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25, DELHI, DELHI vs. CIVITECH BUYILDCON PRIVATE LIMITED, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI
Before: SHRI M. BALAGANESH & SHRI VIMAL KUMAR
PER M. BALAGANESH, A. M.:
The appeal in ITA Nos. 3672 & 3673/Del/2026 field by the revenue and CO Nos. 222 and 223/Del/2026 filed by the assessee for AY 2020-21 and 2021-22, arises out of the order of the ld Commissioner of Income Tax (Appeals)-29, Noida [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 10.12.2025 against the order of assessment passed u/s 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.03.202
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