2026 (3) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e : Sh. Rajiv Sahni, CA For the Revenue : Sh. A. S. Rana, Sr. DR ORDER PER SATBEER SINGH GODARA, JUDICIAL MEMBER: This assessee's appeal for Assessment Year 2015-16, arises against the C IT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2025-26/1079846007(1) dated 21.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. 2. Heard both the parties at length. Case f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l entertain such an additional ground(s) going to the root of the matter for the purposes of determining correct tax liability in a particular case subject to a rider that all relevant facts thereof form part of the records. We make it clear that there is no dispute raised at the Revenue 's behest regarding the relevant facts duly emanating from the case file. We thus admit the assessee's ....