Balhara Traders vs Assessing Officer
Parties Involved
Facts Summary
The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078383900(1) dated 11.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The delay of 44 days in filing of the instant appeal is condoned in the larger interest of justice. The sole substantive issue between the parties is the disallowance of the assessee’s total expenses of Rs.1,36,69,071/- @10%, coming to Rs.13,66,907/-.…
Decision in favour of
Assessee
Legal Issues
- 1. Disallowance of the assessee’s total expenses of Rs.1,36,69,071/- @10%
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
2 precedents cited in this judgement.
Similar Judgements
Braham Prakash vs Income Tax Officer
Delhi Bench ‘SMC’, New Delhi benchAY 2012-13AllowedNusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001
Delhi Bench ‘F’, New Delhi benchAY 2014-15AllowedAjay Kumar vs Income Tax Officer
Delhi Bench ‘SMC’, New Delhi benchAY 2012-13Partly AllowedJay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi
Delhi Bench ‘F’, New Delhi benchAY 2013-14AllowedV D Creations Private Limited Vs. Joint Commissioner of Income Tax
S K Lumber Pvt. Ltd. Vs Income Tax Officer, Ward -23(3), New Delhi-110014
Delhi Bench ‘SMC’, New Delhi benchAY 2022-23Partly Allowed