2026 (8) TMI 1098

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.....A. For the Department : Shri Balkishan Gopal, Sr. D.R. ORDER PER NAVEEN CHANDRA, AM :- This appeal filed by the assessee is directed against the order dated 20.01.2026 of the Ld. Commissioner of Income Tax (Appeals)-3, Gurgaon under section 250(6) of the Income Tax Act, 1961 (hereinafter referred as 'the Act') arising from the assessment order dated 31.12.2018 passed under section 143....

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....evidences under Rule 46A of the Income Tax Rules, 1962. 3. On the facts and circumstances of the case, the Ld. CIT(A) has erred both on facts and in law in confirming the total income of the assessee at Rs. 9,35,60,610/- as against the returned income of Rs. 9,24,44,160/-. 4. (i) On the facts and circumstances of the case, the Ld. CIT(A) has erred both on facts and in law in conf....

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....was completed by the AO u/s 143(3) of the Income-tax Act, 1961, vide order dated 31.12.2018, wherein the AO made the addition amounting to Rs. 11,16,450/- on account of reduction in the net profit rate from 0.93% as declared in the preceding year and the net profit rate of 0.35% in the year under consideration. On appeal, the same was confirmed by the CIT(A). 4. At the outset, the ld counsel of....