2026 (1) TMI 623

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....ugh: Mr Ruchir Bhatia, SSC and Mr. Anant Mann, JSC. For the Respondent Through: None. JUDGMENT DINESH MEHTA, J. (Oral) 1. The present appeal relates to the addition of a sum of Rs. 21,00,00,000/- to the returned income in the hands of the respondent-assessee for the Assessment Year (AY) 2012-13, which was made by the Assessing Officer (AO) holding, inter alia, that the concerned firm l....

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....;ble the Supreme Court in the case of Principal Commissioner of Income Tax, Central-3 vs. Abhisar Buildwell Private Limited reported in (2024) 2 SCC 433. 4. In an appeal filed by the Department, against the above referred order of the CIT(A) dated 22.06.2020, the Income Tax Appellate Tribunal, (Delhi Bench 'G' New Delhi) also took the same view vide order dated 30.04.2025 and recorded a finding....