2025 (4) TMI 2062

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....SH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of the Commissioner of Income Tax [Appeals]-Karnal ['Ld. CIT(A)' for short] dated 09/07/2019 pertaining to Assessment Year 2012-13. 2. Brief facts of the case are that, an order u/s 201(1) and 201(1A) of the Income Tax Act, 1961 ('Act' for short) came to be passed on 18/12/2018 by holding Assessee in default and....

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....e order of the Ld. CIT(A) sought for dismissal of the Appeal . 5. We have heard the Department's Representative and perused the material available on record. The Ld. CIT(A) while dismissing the Appeal, specifically observed that in the assessment order, the A.O. made an addition amounting to Rs. 78,41,993/- u/s 40(a)(i) of the Act on account of non-deduction on account of payments made to n....