DCIT, Central Circle-32, New Delhi vs. M/s. Sanraj Hospitality Pvt. Ltd.
Parties Involved
Facts Summary
This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1080708559(1), dated 15.09.2025, involving proceedings under section 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The Revenue seeks to reverse learned CIT(A)/NFAC’s findings deleting the Assessing Officer’s addition of Rs.31,36,009/- made under section 69A of the Act in his assessment order dated 31.03.2024.…
Decision in favour of
Revenue
Legal Issues
- 1. Addition of Rs.31,36,009/- under section 69A
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
2 precedents cited in this judgement.
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