2025 (11) TMI 1482

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..... DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 08.01.2025 relevant to the Assessment Year 2017-18. 2. The assessee has raised the following grounds of appeal: (1) The Learned Commissioner (Appea....

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.... that the money has been received from the debtors to whom sale have been made in the past. The assessee has also attached the bifurcation amount of Rs. 25,66,000/- showing from whom such money has been received along with the outstanding that was received from such parties. These details have not been disputed by the revenue authorities, and no contrary evidence has been brought on record. In vie....