2026 (5) TMI 1762

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... RIFAUR RAHMAN, ACCOUNTANT MEMBER: The assessee has filed this appeal against the order of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 21.11.2025 for the Assessment Year 2013-14. 2. Brief facts of the case are that the the survey u/s. 133(1)(a) of the Act, 1961 was conducted by the team in the case of Smt. Amita Gupta Prop. M/s. Gauri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to appreciate of the fact and written submissions filed by the assessee, ignored the same and dismissed the appeal, which are illegal, bad in law, be set aside. 02. THAT the AO as well as CIT(A) upholding the addition of Rs. 4,03,225/- treated as accommodation entry, whereas the fact that the assessee shown the income in her gross received, and net receipt declared by the assessee, the ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nce be made in the case of Sapphire Foods India Ltd. v. Assistant Commissioner of Income-tax (OSD) [2026]-183 taxmann.com 506 (Delhi) HIGH COURT OF DELHI, Maheshwari Coal Benfication & Infrastructured Pvt. Ltd. vs. DCIT (2025) 171 taxmann.com 842 (Nagpur- Trib.), Ramesh Chandra vs. DCIT in IT(SS)A No. 1075/Mum/2025 dated 24.04.2025, Awlesh Kumar Singh vs. Union of India (2022) 139 taxmann.com 502.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on entries from Sudha Gupta making cheque payment of Rs. 4,03,225/-, Sudha Gupta had admitted in his statement as bogus transaction. Based on the information obtained from Sudha Gupta which was the sole basis for making addition in the hands of the assessee. Therefore, based on the above information available on record the assessment in the case of the assessee was reopened by issue of notice u/s ....