2025 (8) TMI 1016

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....The Revenue : Shri Sunil Shinde, Sr. DR ORDER PER OMKARESHWAR CHIDARA, AM These appeals by the Revenue are directed against two separate orders both dated 29.01.2024 passed by the National Faceless Appeal Centre (NFAC), New Delhi [in short 'the Ld. CIT(A)']. 2. The Revenue filed the above captioned appeals with the following grounds of appeal for the Assessment Years 2014-15 an....

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....oring the judicial ruling given by the jurisdictional Hon'ble ITAT in this regard. 3. Whether on the facts and in circumstances of the case and in law, the Ld. CIT(A)/NFAC has erred in not relying on Hon'ble Supreme Court Decision in the case of N. K Proteins Ltd. Vs. DCIT(2017) 292 CTR 334 (SC). 3. The main issue involved in this case is whether the addition on account of bogu....