2026 (3) TMI 463

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.... ORDER PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 27.05.2025 for the AY 2017-18. 2. The only issue raised by the assessee in various grounds of appeal is against the order of ld. CIT(A) confirming the addition of Rs. 40,95,670/- as made by the ld. AO, ....

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....onsistence / disallowance u/s 37 of the Act, which was sustained. Accordingly, the income was assessed at Rs. 59,69,950/-. 4. The ld. CIT(A) also confirmed the order of the ld. AO on the ground that the addition was rightly made by the ld. AO on the basis of audit report filed by the assessee. 5. After hearing the rival contentions and perusing the materials available on record, we find that....