2025 (3) TMI 1803

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....e Respondent : Ms. Harpreet Kaur Hansra, CIT DR ORDER PER PRADIP KUMAR KEDIA, AM : The captioned appeal has been filed at the instance of the assessee seeking to assail the First Appellate order dated 03.10.2023 passed by Commissioner of Income Tax (A)-2, New Delhi ["CIT(A)"] under s. 250(6) of the Income Tax Act, 1961 ["the Act"] arising from the assessment order dated 15.03.2013 passed ....

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....ness of such claim towards expenditure incurred and therefore disallowed entire land filing expenses which was, in turn, endorsed by the CIT(A). 5. On perusal of the analysis carried out by the Revenue authorities, it appears that adequate evidences are not available at the end of the assessee to justify such expenditure to the hilt. However, it may be borne in mind that such expenses are integ....