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Judgment
PER MADHUMITA ROYA, JM:
The instant appeal filed by the assessee is directed against the order dated 28.10.2025 of the ld. Commissioner of Income-tax (Appeals)-27, New Delhi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 26.03.2022 passed by the DCIT, Central Circle-17, Delhi (hereinafter referred to as ‘the ld. AO’) under Section 271(1)(c) of the Act for Assessment Year 2011-12.
Having regard to the order passed by the Coordinate Bench in ITA No.9902/Del/2019 for AY 2011-12, allowing the quantum appeal preferred by the assessee, the impugned proceedings u/s 271(1)(c) of the Act against the assessee before us is found to be infructuous and, hence, the appeal is dismissed as infructuous.
In the result, the appeal filed by the assessee is dismissed.