IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.1191/Del/2025 [Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

[Assessment Year: 2022-23]

Assessee by Shri Ajay Vohra, Sr. Adv.

Shri Kunal Pandey, Adv.

Revenue by Shri Rohit Garg, CIT-DR Date of Hearing 10.10.2025 Date of Pronouncement 07.01.2026 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Assistant Commissioner of Income Tax (Assessing Officer), Gurgaon, dated 29.01.2025 passed u/s 143(3)/144C (13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) arising out of directions of Dispute Resolution Panel dated 13.12.2024 pertaining to Assessment Year 2022-23

2. The Assessee e-filed its return of income vide acknowledgment No.820838021251122 declaring an income of Rs. 19,90,73,130/- on 25/11/2022. Subsequently, the case was selected for scrutiny through CASS & notice undersection 143(2) of the Income-tax Act, 1961 ('th