2025 (1) TMI 1806

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.... in ITA No. 4745/Del/2024 arises against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1067643578(1) and his latter appeal ITA No. 4746/Del/2024 directed against the CIT(A)/NFAC, Delhi's DIN & order No. ITBA/NFAC/S/250/2024-25/1067644586(1)'s common order dated 14.08.2024, for Assessment Year 2017-18, in proceedings u/s 147 r.w.s 144 and u/s 272A(1)(d) of the Income Tax Act, 196....

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.... The fact however remains that the assessee's or his family's social economic status vis-a-vis past accumulations could not be altogether denied in such an instance. Faced with this situation, it is deemed appropriate that a lump sum addition of Rs. 1,00,000/- only out of Rs. 6,32,000/- would be just and proper with a rider that the same shall not be as a precedent. The assessee gets relief of Rs.....