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AGF Finlease (India) Limited vs Income Tax Officer

Case No: ITA No.5117/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/18/2026

Parties Involved

appellantAGF Finlease (India) Limited
respondentIncome Tax Officer

Facts Summary

The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 23.06.2025 arising out of assessment order dated 06.12.2019 passed under section 143(3) of the Income Tax Act, 1961, for the Assessment Year 2017-18. The assessee raised several grounds of appeal concerning additions made by the Ld. Assessing Officer and CIT(A) without appreciating the facts of the case, including additions on account of cash depos

Decision in favour of

Assessee

Legal Issues

  • 1. Addition of Rs. 2,56,51,400 without appreciating the facts of the case
  • 2. Addition of Rs. 29,54,500 on account of cash deposits during demonetization

7 more legal issues analysed in this judgement.

Precedents Relied Upon

1 precedent cited in this judgement.

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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