2025 (11) TMI 474

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....see is emanating from the order of the Ld. NFAC, Delhi in Appeal No. ITBA/NFAC/S/250/2025-26/1075617327(1) dated 15.04.2025 relating to assessment year 2018-19. 2. At the time of hearing, it is noted that assessee has filed an application for condonation of delay of 86 days stating therein that due to unavoidable family issues which were beyond his control, the assessee was not able to file the....

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....oncern M/s Mehar Enterprises to One97 Communications Ltd. The assessee filed his return of income for the relevant assessment year 2018-19 on 01.11.2018 based on Form 26AS issued on 29.10.2018 reflecting total receipts of Rs. 1,13,01,050/- and according to him there is variance and lower declaration of receipts to the extent of Rs. 16,18,485/-. The Assessing Officer therefore, made the addition of....

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....ell as before CIT(A) claimed that excess receipts as per updated Form 26AS dated 18.12.2019 there is brought forward TDS and both the excess receipts as well as TDS was claimed in Assessment Year 2019-20 for the reasons that the GST of extra invoices reflected in updated 26AS was paid in Financial year 2018-19 relevant to assessment year 2019-20. Assessee before me could show the GST invoices as d....