2025 (6) TMI 956

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.... of income for AY 2017-18 declaring total income of Rs. 91,72,640/-. The case of the assessee was selected for scrutiny, notice u/s 143(2) was issued and in response to notices the AR of the assessee submitted relevant details along with documents. The AO, after considering the submission, passed an assessment order u/s 143(3) of the Act assessing the total income of Rs. 1,33,93,000/- by making following addition-an addition of Rs. 3,01,450/- being difference in ITR and service tax return Rs. 19,45,802/- as unexplained cash credit of Rs. 1,03,824/- u/s 26(1) (va) Rs. 17,62,656/- u/s 43B of the Act and Rs. 1,06,500/- u/s 40a(ia) of the Act. 3. Aggrieved by the said order the assessee preferred an appeal before the Ld. CIT(A) wherein the a....

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....low: 7. Keeping in view the Affidavit filed by the assessee and going over the order passed by the Ld. CIT(A), for the interest of justice we are inclined to restore the appeal to the file of Ld. CIT(A) for fresh adjudication. The order passed by AO confirmed by the CIT(A) is set aside. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order is pronounced in the open court on 28th April, 2025 ============= Document 1 भारतीय गैर न्यायिक भारत दस रुपये TEN RUPEES रु.10 Rs.10 INDIA OP 1 OP INDIA NON JUDICIAL SABBATH MITR....