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Income Tax Appellate Tribunal, DELHI BENCHES: C : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
Assessment Year: 2009-10 Jagpal Sharma, Vs PCIT, D-17, Third Floor, Ghaziabad. RDC, Raj Nagar, Ghaziabad – 201 204, Uttar Pradesh. PAN: DALPS8787N (Appellant) (Respondent) Assessee by : None Revenue by : Shri Kailash Dan Ratnoo, CIT-DR Date of Hearing : 29.04.2025 Date of Pronouncement : 29.04.2025 ORDER
PER ANUBHAV SHARMA, JM:
This appeal is preferred by the Assessee against the order dated 27.03.2019 of the Principal Commissioner of Income-tax, Ghaziabad (hereinafter referred to as ‘the Ld. PCIT’, for short), vide Despatch No.4928, u/s 263 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) revising the assessment order dated 30.06.2016 passed by the ITO, Ward 1(3), Ghaziabad, (hereinafter referred to as the Ld. AO) u/s 147/143(3) of the Act.