Aarti Oil and Allied Products Pvt. Ltd. vs. Income Tax Officer

Parties Involved

Facts Summary

Aforesaid appeal by assessee for Assessment Year (AY) 2014-15 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 18.07.2025 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s 143(3) of the Income Tax Act, 1961 on 29.12.2016. In the assessment order, Ld. AO made various additions to determine assessee’s income at Rs.165.76 Lacs. During first appeal, the additional evidences were furnished by the assessee but the same were not admitted and the appeal of the assessee was dismissed. Aggrieved, the assessee is in further appeal before us. The only prayer of Ld. AR is consideration of these additional evidences and adjudication of appeal on merits which has been opposed by Ld. Sr. DR.…

Legal Issues

• 1. Consideration of additional evidences and adjudication of appeal on merits.

Judgment Outcome

Decided in favour of Assessee.

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