आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.489/Hyd/2022 Assessment Year 2018-2019 NTT Data Business Solutions Private The DCIT, Limited, Hyderabad. vs. Circle-5(1), PIN -500081. Hyderabad.

PAN AADCI1557Q (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा /Assessee by: CA Aliasgar Rampurawala राज(cid:830) व (cid:554)ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 04.12.2025 घोषणा की तारीख/Pronouncement: 10.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Final Assessment Order dated 26.07.2022 passed by the Assessing Officer u/sec.143(3) r.w.s.144C(13) r.w.s.144B of the Income Tax Act [in short "the Act"], 1961, for the assessment year 2018-2019.

2. The has raised the following grounds of appeal :

“The grounds mentioned herein are mutually exclusive Le.

independent of each other and without prejudice to one another, Jurisdictional Ground

1. On the facts and in the circumstances of the case and in law, the final order passed by the