2025 (10) TMI 563

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....akash Singh, A/R For the Revenue : Shri Bhangepatil Pushkaraj Ramesh, Sr. D/R ORDER PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order dated 27/09/2024 by NFAC, Delhi [hereinafter 'the ld. CIT(A)'] pertaining to AY 2011-12. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition of Rs.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tiny assessment proceedings, the AO issued notices u/s 133(6) of the Act to the following persons:- Sr. No. Name of the party Remarks 1. Shri Anil H. dhakan No Reply 2. Anup Mondal Unserved 3. M/s. Avani Jewellers No Reply 4 Mr. Dinesh S. Ghagdha Unserved 5. Jayesh C. gagda No Reply 6. Mr. Mahendra V. Mandaliya . Unserved 7. Mr. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....documentary evidence. After considering the facts and the submissions and the evidence furnished by the assessee and also calling for the remand report from the AO, the ld. CIT(A) deleted Rs. 11,28,125/- and further found that labour charges paid to the tune of Rs. 8,38,486/- was also explained and deleted the same. However, the ld. CIT(A) confirmed the addition of Rs. 4,52,034/- being labour char....