TaxTMI 
TaxTMI 
2026 (9) TMI 1709
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....Bimal Chandra Das, Sr. DR ORDER PER RAJESH KUMAR, AM: These are the appeals preferred by the assessee against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 09.02.2026 and 13.02.2026 for the AY 2013-14.First we shall adjudicate in ITA No. 1475/Kol/2026 for AY 2013-14. 2. The only issue raised and press....
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....business activity in the business so assessee requested the said person to refund the advance on 12.4.2012. The said transporter accordingly refund the advance by account payee cheque, The Assessing Officer observed that the assessee has received money of Rs. 6,20,000/- from M/s Ganesh Transport during the year. It was submitted by the assessee vide letter dated 17.12.20218 money was received from....
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....ame only for the difference in name. We note that the assessee has furnished confirmation from the said party in the paper book at page no. 8 and 9 the which showed advance refunded to the assessee of Rs. 6,10,000/- during FY 2012-13 relevant to AY 2013-14. We have also perused the copy of the assessee ledger book and noted that the assessee has wrongly opened an account in the name of M/s Ganesh ....