2025 (2) TMI 1321

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER PER V. DURGA RAO, J.M. : This appeal has been filed by the Revenue against the order dated 27.08.2024, of the learned Addl./JCIT(A)-1, Noida, relating to assessment year 2013-2014. 2. Briefly stated facts of the case are that the assessee is a civil contractor and doing contract work at Dhariwal Infrastructure Ltd., and GMR & Pune Llyod Ltd., During the F.Y. 2012-2013, the assessee ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e is in appeal before the Tribunal. 5. During the course of hearing, the Learned DR relied on the order of the Assessing Officer. He submitted that that the assessee did not file his return of income during the previous year and for the impugned assessment year also. In absence of filing of return and producing sufficient documentary evidence as called for by the Assessing Officer, the impugned....