IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)

BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 826/Del/2023 (A.Y. 2017-18) Dhanuka Laboratories Ltd. Vs. ACIT

82, 1^st Floor, Abhinash Central Circle-2 Mansion, Joshi Road, Karol Room No. 363, ARA Bagh, New Delhi Centre, E-2, Jhandewalan PAN: AAACD2877R Extension, New Delhi Appellant Respondent Assessee by Shri S. S. Nagar, CA Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 13/01/2025 Date of Pronouncement 05/03/2025 ORDER PER YOGESH KUMAR, U.S. JM:

This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Appeal) (‘Ld. CIT (A)’ for short) - 23, New Delhi dated 02/03/2023 for the Assessment Year 2017-18.

2. The Grounds of Appeal are as under:-

“1. That on the facts and in the circumstances of the case, the disallowance, imposition of tax and interest with reference thereto, the quantification of taxable income and the tax liability, has been grossly unjustified, erroneous and unsustainable and necessary direction be given to the AO to give appropriate relief in accordance with law.

1.1. That on the facts and in the circumstances