IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2019-20]

Aditi Infrabuild & Services Ltd. vs DCIT, M-122, 1st Floor, Left Side, Central Circle-30 Jagatram Park, Laxmi Nagar, Delhi S.O.Vikas Marg, East Delhi, New Delhi-110092 PAN-AAECM7270K APPELLANT RESPONDENT Appellant by Shri Amit Goel, CA &

Shri Pranav Yadav, Adv.

Respondent by Shri Jitender Singh, CIT DR Date of Hearing 18.12.2025 Date of Pronouncement 21.01.2026 ORDER PER MANISH AGARWAL, AM :

The present appeal is filed by assessee against the order dated

16.12.2023 of Ld. Commissioner of Income Tax (A)-30, New Delhi [“Ld. CIT(A)”] in Appeal No.30/10574/2018-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 29.03.2023 passed u/s 153C r.w.s. 143(3) of the Act pertaining to Assessment Year 2019-20.

2. Brief facts of the case are that a search and seizure operation u/s 132 of the Act was conducted on 26.10.2020 in the cases of Sanjay Jain & Mehta Group at various residential and business premises. During the course of search, two sets of Tally data were found and seized