J. M. HOUSING LIMITED,DELHI vs. PR. CIT (CENTRAL) KNP MEERUT, UTTAR PRADESH
In the result, the appeal of the assessee is allowed
ITA 8248/DEL/2025[2021-22]Status: DisposedITAT Delhi31 Dec 2025AY 2021-22
Bench: Ms. Madhumita Roy & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22] J.M. Housing Limited, Pr.Cit (Central) Kanpur, At Meerut, 312/3T/F5 Pratap Bhawan, Aayakar Bhawan, Bhainsali Ground, Bhahadur Shah Zafar Marg, Vs Meerut, Uttar Pradesh-25001 Central Delhi, Delhi-11002 Pan-Aaccj1692E Assessee Revenue
Section 133(6)Section 143(3)Section 263Section 271ASection 68
condone the delay and proceed to adjudicate this appeal.
3. The only issue raised by the assessee through grounds of appeal no.1 to 6
is regarding invocation of her revisionary authority under section 263 by the ld.
PCIT, Central Kanpur, at Meerut through his order dated 27.03.2025. As per brief factual matrix of the case, appellant had filed original Return