2025 (2) TMI 1840

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....ra Shrivastava, Sr. DR ORDER PER SATBEER SINGH GODARA, JM This assessee's appeals for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's DIN and order no. ITBA/NFAC/S/250/2023-24/1056821256(1) dated 05.10.2023 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 196....

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.... for assessee's former ground herein. Rejected in very terms. 5. Next comes the second substantive issue between the parties regarding sundry creditors. The Revenue could hardly dispute that the assessee's books already stand rejected since he has been assessed @ 8% in preceding terms. 6. That being the case, we hereby quote Indwell Constructions vs Commissioner Of Income-Tax, 232 ITR 776 (A....