2025 (6) TMI 318

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....thew, CA For the Respondent : Smt. Leena Lal, Sr.AR ORDER PER PRAKASH CHAND YADAV, JM : The present appeal of the assessee arising from the order of the learned Commissioner of Income-tax (Appeals) ["CIT(A)" for short] dated 27th July, 2023, having DIN No.ITBA/APL/ M/250/2023-24/1054656445(1) and relates to assessment year 2012-2013. 2. Brief facts of the case as coming out from the....

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....ordingly, the AO disallowed the entire cost of construction of Rs. 1.3 crore and added the same to the income of the assessee. 4. Aggrieved with the order of the AO, the assessee filed an appeal before the CIT(A), however, the CIT(A) sustained the additions made by the AO. 5. Still feeling aggrieved with the order of the CIT(A), the assessee has come up in appeal before us. The learned Couns....

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....is case, the disallowance of Rs. 1,29,36,130 has been made by the AO on account of cost of construction. The main reason was that the assessee could not file documentary evidences in support of this expense. The CIT(A) in the interest of justice, has restricted the addition to Rs. 20 lakh only. The CIT(A) has also disallowed the cost of improvement of Rs. 3,16,124 claimed by the assessee. We are o....