IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4873/DEL/2025 [A.Y 2017-18] ITA No. 4874/DEL/2025 [A.Y 2017-18] ITA No. 4875/DEL/2025 [A.Y 2017-18]

Bullionline LLP Vs. The P.C.I.T.

B/3, C-1-2-3, PP Tower The ACIT, Circle-43[1]

Netaji Subhash Place Delhi PiItampura, Delhi PAN – AAPFB 5596 F (Assessee) (Respondent)

Assessee By : Shri Satyajit Goel, Adv Shri Rajat Garg, CA Department By : Shri Om Prakash, Sr. DR Date of Hearing : 25.11.2025 Date of Pronouncement : 04.02.2026 PER BENCH :-

The above captioned three separate appeals by the same assessee are preferred against separate orders of the NFAC, Delhi dated 26.03.2022, 12.06.2025 and 07.06.2025 each pertaining to A.Y 2017-18, respectively.

2. Since the above three appeals pertain to same assessee and involve common issues, they were heard together and are disposed of by this common order for the sake of convenience and brevity. The bone of dispute in ITA No. 4875/DEL/2025 is the assessment order u/s 143(3) dated 27.12.2019 for AY 2017-18; in ITA No. 4873/DEL/2025 it is against the order of PCIT u/s 263 of the Act dated 26.03