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S K Lumber Pvt. Ltd. Vs Income Tax Officer, Ward -23(3), New Delhi-110014

Case No: ITA No. 211/Del/2026
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Bench: Delhi Bench ‘SMC’, New Delhi
Date: 2/10/2026

Parties Involved

appellantS K Lumber Pvt. Ltd.
respondentIncome Tax Officer, Ward -23(3), New Delhi-110014

Facts Summary

The assessee’s appeal for Assessment Year 2022-23 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082574224(1) dated 13.11.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. The assessee/appellant is aggrieved against the lower authorities’ action disallowing a lump sum figure of Rs.6,91,350/- representing a portion of its various expenditure claims; in assessment order dated 27.03.2024 as upheld in the lower appellate discussion.

Decision in favour of

Assessee

Legal Issues

  • 1. Disallowance of a lump sum figure of Rs.6,91,350/- representing various expenditure claims by the lower authorities.

Judgment Outcome

Decided in favour of Assessee.

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