2025 (4) TMI 2162

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....l, Adv., Sh. Deepak Ostwal, CA, Sh. Rishabh Ostwal, Adv. For the Department : Sh. Rajesh Kumar Dhanesta, Sr. DR ORDER PER SATBEER SINGH GODARA, JM These assessee's twin appeals ITA Nos. 4246 & 4247/Del/2024 for assessment years 2000-01 and 2001-02, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the "CIT(A)/NFAC"], Delhi's separate orde....

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.... an amount of Rs. 4 lakhs only in CIT(A)'s second round lower appellate discussion (pages 187 to 197 in the paper-book). It is in this factual backdrop that both the learned lower authorities' action is sought to be challenged at the assessee's behest for the purpose of deleting the impugned remaining addition of Rs. 4 lakhs in this "lead" assessment year 2000-01. 3. We have given our thoughtfu....

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..... This is indeed coupled with the fact that the first found addition of Rs. 1,44,55,500/- already stands deleted in principle as per Assessing Officer's remand report filed in the course of lower appellate proceedings. We accordingly are of the considered opinion that the impugned remaining addition of Rs. 4 lakhs made in the assessee's hands deserves to be deleted. We ordered accordingly. The ass....