2025 (8) TMI 1584

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....R SATBEER SINGH GODARA, JM: This assessee's appeal for assessment year 2013-14 arises against National Faceless Appeal Centre (NFAC), Delhi's DIN and order no. ITBA/NFAC/S/250/2024-25/1069826627(1), dated 21.10.2024, in case no. CIT(A), Faridabad/10336/2019-20, in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the 'Act'. Heard both the parties. Case file perused.....

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....and his reasons had been further approved by the prescribed authority by detailed discussion in section 151 approval. That being the case I find no merit in the assessee's legal ground. Rejected accordingly. 5. Next comes the assessee's latter substantive ground on merits that the impugned addition of commission income amounting to Rs. 5,05,000/- is not sustainable as there is no proof of him h....