Anup Kumar Agarwal vs. CPC, Bangalore

Parties Involved

Facts Summary

The appellant, Anup Kumar Agarwal, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-NFAC, Delhi on 20.03.2024. The Assessing Officer (AO) from CPC, Bengaluru made an addition of Rs. 11,20,292/- by considering the income from the proprietary business as an item of addition. Agarwal, the proprietor of M/s. Maruti Packaging Industries, had prepared accounts for the proprietary business and in his individual capacity, but in the computation of income, two sets of accounts were combined for working out the taxable income. Agarwal approached the Commissioner of Income Tax (Appeals)-NFAC, Delhi, which confirmed the addition made by the AO. Agarwal then approached the ITAT with several grounds of appeal, including that the order passed by the Ld. C.I.T.(A) was arbitrary, unjustified, and illegal.…

Legal Issues

• 1. Whether the order passed by the Ld. C.I.T.(A) was arbitrary, unjustified, and illegal.
• 2. Whether the addition made by the AO was justified.

Judgment Outcome

Decided in favour of Assessee.

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