https://www.taxtmi.com/caselaws?id=783129 ITAT Delhi dismissed the Revenue's appeal, upholding CIT(A)'s deletion of various additions. On the alleged discrepancy between Form 26AS turnover and profit and loss account sales, ITAT held that CIT(A) correctly admitted additional evidence under Rule 46A, obtained a remand opportunity for AO, and decided the matter on the available material when AO failed to respond. CIT(A)'s deletions of additions relating to sales turnover, trade payables, and current liabilities were sustained, as these were supported by reconciliations, third-party confirmations under s.133(6), and audited records. ITAT also affirmed deletion of disallowance of exceptional charges/expenses, noting the assessee's suo motu disallowance under s.37, rendering the AO's addition a double disallowance. en-us Fri, 05 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783129 ITAT Delhi dismissed the Revenue's appeal, upholding CIT(A)'s deletion of various additions. On the alleged discrepancy between Form 26AS turnover and profit and loss account sales, ITAT held that CIT(A) correctly admitted additional evidence under Rule 46A, obtained a remand opportunity for AO, and decided the matter on the available material when AO failed to respond. CIT(A)'s deletions of additions relating to sales turnover, trade payables, and current liabilities were sustained, as these were supported by reconciliations, third-party confirmations under s.133(6), and audited records. ITAT also affirmed deletion of disallowance of exceptional charges/expenses, noting the assessee's suo motu disallowance under s.37, rendering the AO's addition a double disallowance. Case-Laws Income Tax Fri, 05 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783129