2026 (4) TMI 1707

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....ation is allowed and the delay of 110 days in filing the appeal stands condoned. 3. The application is disposed of. ITA 777/2025 4. By way of the present appeal filed under Section 260 A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961'), the appellant has challenged the order dated 28.02.2025, passed by the Income Tax Appellate Tribunal, Delhi Bench "F", New Delhi. (hereinafter referred to as 'the Tribunal') and proposed the following substantial questions of law: (i) Whether on the facts, circumstances and in law, the order of the ITAT is perverse as the appeal of revenue has been dismissed refuting each allegation which were based on the material on record and holding that all the allegations wer....

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....payments were made by the supplier being common modus operandi in bogus transactions designed to mislead the Revenue Authorities? (v) Whether on the facts, circumstances and in law, the ITAT has erred in failing to appreciating the reasoning adopted by the AO in making the addition of Rs. 12,94,429/- on account of unreconciled turnover based on the data seized during the course of search and seizure operation by holding that the same relate to M/s Rush Unit Purchase A/c without any further verification? (vi) Whether on the facts, circumstances and in law, the ITAT has erred in deleting addition of Rs. 12,75,741/- made on account of different stock verified from the closing stock as appearing in the books of the assessee wi....