2026 (8) TMI 1468

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....R PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2018-19 dated 14.09.2024. 1.1 The Registry has informed that the appeal is barred by limitati....

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....te order. 2. For that on the facts and in the circumstances of the case, the Ld. CIT(A) ought to have held that the order passed by the Ld. A.O u/s 147 r.w.s 144B is bad in law and is liable to be quashed. 3. For that on the facts and in the circumstances of the case, the Ld. CIT(A) ought to have deleted the addition of Rs. 14,69,170/- made by the Ld. A.O. u/s 40(a)(ia) on accoun....

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.... by the Ld. A.O. u/s 80C. 7. The appellant craves leave to add, alter, amend or withdraw any of the above grounds of appeal at or before the time of hearing." 3. Brief facts of the case are that the assessee had filed the return of income for AY 2018-19 on 29.10.2018 declaring the total income at Rs.5,99,910/-. The case was reopened u/s 147 of the Act on receiving information that the ....

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....liance with multiple notices and observed that the assessee failed to furnish complete details or documentary evidence to substantiate any of the grounds against the additions. Accordingly, the Ld. CIT(A) confirmed the order of the Ld. AO and dismissed the appeal of the assessee. 4. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 5. Rival co....