आयकर अपीलीय अधिकरण धिल्ली पीठ “आई”, धिल्ली

श्री धिकास अिस्थी, न्याधयक सिस्य एिं

श्री संजय अिस्थी, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &

SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आअसं.

2404/धिल्ली/2015(

नि.व . 2010-11)

ITA No. 2404/Del/2015(A.Y 2010-11)

आअसं.

1021/धिल्ली/2016(

नि.व . 2011-12)

ITA No. 1021/Del/2016(A.Y 2011-12)

AECOM India P. Ltd., Infinity Tower-C, 9^th floor, DLF Phase-II, Gurgaon, Haryana 122002 PAN: AAHCA-1976-H ...... Appellant अपीलार्थी/

Vs.

बिाम Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon, Haryana ..... Respondent प्रनिवादी/

अपीलार्थी द्वारा/ Appellant by : S/Shri Vishal Kalra & Ankit Sahni, Advcoates with Ms. Reema Malik & Ms. Taranjeet Kaur प्रधििािीद्वारा Respondent by : Shri Dharm Veer Singh, CIT(DR)

/

Date of hearing : 13/01/2026 सुिवाई की निथर्थ/

Date of pronouncement : 23/01/2026 घोषणा की निथर्थ/

ORDER आदेश/

PER VIKAS AWASTHY, JM:

These two appeals by the assessee for AY 2010-11 & 2011-12 are taken up together as the assessee in all the above impugned assessment years have challenged validity of the assessment order on the ground of limitation as per the provisions of section