DSC LIMITED,DELHI vs. DCIT,CENTRAL CIRCLE-14, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)-26, New Delhi’s DIN & order No.
ITBA/APL/M/250/2024-25/1069869480(1) dated 22.10.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing with the able assistance coming from both the parties that the sole issue raised at the assessee’s behest herein claims “refund” than having challenged the learned lower authorities’ action on any DSC Ltd.
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other issue as no addition had been made in it’s hands in the reassessment in question dated 30.03.2022. 4. That being the clinching factual position, we hereby reject the assessee’s instant appeal as not maintainable subject to a rider that it shall indeed be at liberty to take recourse appropriate proceedings available under the law, if so advised.
This assessee’s appeal is dismissed in above terms. Order Pronounced in the Open Court on 13/10/2025. (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 13/10/2025 *Subodh Kumar, Sr. PS*