2025 (4) TMI 1447

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.... Sr. DR ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The present appeal has been filed by the assessee against the order passed by the learned Commissioner of Income-tax (Appeals)-3, Bhopal [in short "CIT(A)"] u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). 2. The facts relevant to the case are that consequent to a search action conducted on the assesse....

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....at the order passed by the ITAT, confirming the addition of Rs. 70,14,083/- has been challenged before Hon'ble M.P. High Court, Gwalior Bench and the appeal has been admitted by the Hon'ble Court framing the substantial question of law as under : "The appeal appears to be arguable and, therefore, is admitted for final hearing on the following substantial questions of law :- 1. Wh....

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.... discharged by the Appellant? List the case for final hearing." 4. Learned counsel for the assessee contended that the appeal is still pending before the Hon'ble High Court and to this effect he filed evidence by way of certificate from the representing counsel enclosing therewith the status report of the Hon'ble M.P. High Court from website. Ld. Counsel for the assessee contended that....

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....Court. (vii) DCIT vs. Bombay Rayon Holdings Ltd. 2025(3) TMI 30 -ITAT, Mumbai (viii) CIT vs. Noida Power Company Ltd., Noida 2016(9) TMI 1490- ITAT Delhi (ix) ACIT vs. Shri Pawan Kumar Malhotra 2016(6) TMI 797- ITAT Delhi. 5. Learned DR, though was unable to point out any infirmity in the proposition of law canvassed by the ld. Counsel for the assessee, however, heavi....