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2025 (4) TMI 1979

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....umar Sinha, CIT-DR ORDER PER BENCH : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25/01/2024, passed in DIN & Order No.ITBA/NFAC/S/250/2023-24/1060142968(1) for the assessment year 2013-2014. 2. On perusal of the appeal record, it is found that the appeal of the assessee has been filed belatedly by 195....

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....see and brought to tax in the hands of the assessee u/s.69A of the Act. It was the submission that the AO has already made the addition of Rs. 1,58,95,031/- in the case of M/s Jharkhand Muslim Welfare Society for the year under consideration and as such, making further addition in the hands of the assessee to that extent will amount to double taxation which deserves to be deleted. 4. In reply, ....