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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
PRAHLAD SINGH SONEPAT – Appellant
Versus
PCIT ROHTAK SONEPAT – Respondent
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA No. 3563/DEL/2025 (AYR 2020-21)
PRAHLAD SINGH, VS. PCIT, ROHTAK
1455/31, GALI NO. 2, WARD NO. 31, AAYAKAR BHAWAN PRAGATI NAGAR, OPP. MANSAROVAR SONEPAT, HARYANA-131001 PARK, ROHTAK (PAN: CRHPS8742R) HARYANA-124001 (APPELLANT) (RESPONDENT)
Assessee by : S/Shri Rahul Agarwal & Rajesh K. Agarwal, Advocates Revenue by : Shri Jitender Singh, CIT(DR)
Date of Hearing 5.1.2026 Date of Pronouncement 9.1.2026
ORDER
PER MAHAVIR SINGH, VP:
This appeal by the assesse is arising out of the revision order passed by the Ld. PCIT, Rohtak u/s. 263 of the Income Tax Act, 1961 (hereinafter referred the “Act”) vide his order dated 25.3.2025 for the assessment year
2020-21.
2. For this, assessee has raised the following effective grounds :
1. That on the facts and circumstances of the case, the provisions of law, the order passed by the Ld. PCIT under section 263 of the Act is bad both in the eyes of law and on facts.
2. That on the facts and circumstances of the case, the Ld.
PCIT, Rohtak has erred, both on facts and in law, in setting aside the order passed by t
Section 263 of the Income Tax Act establishes the principle that a decision by the assessing officer is not erroneous if informed inquiry was conducted, regardless of differing opinions on tax liabil....
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