2025 (7) TMI 1236

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.... PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- Delay Condoned This appeal is filed by the Assessee against the appellate order dated 21.08.2024 passed by the Commissioner of Income Tax (Appeals) /National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2019-20. 2. The assessee has raised the following grounds of appeals: 01. That the Ld. CIT(A) has erred both in law and on facts wh....

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....corded u/s 147 of the IT. Act, 1961 are vague and therefore the proceedings initiated are bad in law and require to be set aside. 05. That the assessee has furnished all the documents before the assessing officer, however without appreciating the facts and documents the order passed is against the provision of law and therefore the addition made u/s 69 of the Income Tax Act 1961 for Rs. 40,00,0....