IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER LinkedIn Technology Information Pvt Ltd Vs. The P.C.I.T

16A/20, WEA Main Ajmal Khan Road Delhi - 4 Anand Parbat, S.O. Central, Delhi PAN – AABCL 7284 P (Applicant) (Respondent)

Assessee By : Shri Sriram Seshadri, CA Ms. Riddhi Maru, CA Department By : Shri Nethrapal, CIT-DR Date of Hearing : 15.10.2025 Date of Pronouncement : 09.01.2026

ORDER

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the PCIT, Delhi – 4, dated 29.03.2024 pertaining to A.Y 2018-19.

2. The grounds of the assessee are:

Ground No. 1 - Order passed under section 263 of the Act is bad in law and liable to be quashed.

On the facts and in the circumstances of the case and in law, the Order passed by the Learned Principal Commissioner of Income-tax ('Ld. Pr. CIT") under section 263 of the Act is bad in law, void ab initio, without jurisdiction and hence, liable to be quashed.

The appellant submits that the main body of the impugned Order refers to the assessment order dated 7 April 2021 passed under section 143(3) of the Act