2026 (4) TMI 1631

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....ment : Ms. Harpreet Kaur Hansra, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)-19 [in short, the "CIT(A)"], New Delhi's order dated 04.11.2016 passed in case no. 92/15-16, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'). H....

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....g in differential income addition of Rs. 1,23,11,276/- in his hands. Learned CIT(A)'s detailed discussion at page 7 onwards in para 11 and 12 granted part relief to the assessee whilst re-estimating his GP from 17.5% in issue to 10% regarding M/s. Pandit Home and 7.5% for his company Sri Bankey Bihari Builders and Developers (supra). It is in this factual backdrop that the assessee seeks further r....