Double Addition in Intimation and Rectification: ITAT Delhi Orders Review

Peritus Exim Pvt. Ltd. Vs DCIT (ITAT Delhi)

The appeal before the Income Tax Appellate Tribunal (ITAT), Delhi, arose from the order of the Commissioner of Income-tax (Appeals), Panchkula dated 24.06.2025 for Assessment Year (AY) 2020-21. The assessee had filed its return declaring total income of Rs.3,93,87,570/- on 27.01.2021. In the return, the assessee had suo motu disallowed expenses of Rs.8,54,970/- under Part A – Other Information. These expenses comprised loss on sale of fixed assets amounting to Rs.1,98,108/- and personal expenditure relating to interest on taxes of Rs.6,

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