ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. YPA RESTAURANT PRIVATE LIMITED, DELHI
In the result, all the three appeals filed by the Revenue are dismissed
ITA 940/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Oct 2025AY 2017-18
Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra
For Appellant: Shri Anil Sethi, CAFor Respondent: Shri Jitender Singh, CIT-DR
Section 143(3)Section 153ASection 245C(1)Section 245D(4)
…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 940/DEL/2024 [A.Y 2017-18] The A.C.I.T. Vs. YPA Restaurant Pvt Ltd Delhi N-86, First Floor, Outer Circle Connaught Place, New Delhi PAN: AAACY 5668 D (Assessee) (Respondent) Assessee By : Shri Anil Sethi, CA Department By : Shri Jitender Singh, CIT-DR Date of Hearing : 21.08.2025 Date of Pronouncement : 21.08.2025 ORDER PER NAVEEN CHANDRA, AM :- This appeal by the Revenue is directed against the order of the ld. CIT(A), Thane dated…