2025 (10) TMI 563

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.... 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. 4,52,034/- on account of labor charges pai....

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.... 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. Nitinbhai H. Dhakan Unserved 8. Mr. Paresh Mandel No Reply 9. Mr. Rajesh M. Dhanak Unserved 10. M/....

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....d 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 charges paid to three parties, namely, M/s. Avani Jewellers, shri Jayesh Jagga and Shri Rajesh M. Dhanak. 8. We find that in the case of these thr....