DCIT vs. Nature Pearls Private Limited
Case No: ITA No.7385/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘E’: New Delhi
Date: 2/25/2026
Parties Involved
appellantDCIT, Circle-16(1)
respondentNature Pearls Private Limited
Facts Summary
The appeal filed by the Revenue is against the order dated 04.09.2025 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed under Section 250 of the Income Tax Act, 1961, arising out of the assessment order dated 26.03.2025 passed by the Deputy Commissioner of Income Tax, Circle-16(1), Delhi for Assessment Year 2022-23. The total tax effect as per Form 36 is Rs.7,02,000/-.…
Decision in favour of
Assessee
Legal Issues
- 1. Maintainability of the appeal in light of CBDT Circular No.09/2024
Precedents Relied Upon
1 precedent cited in this judgement.