Gaurav Dhir Vs. Income Tax Officer

Parties Involved

Facts Summary

This appeal pertains to the assessment year 2012-13. The assessee, Gaurav Dhir, has appealed against the order of the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)], Nashik, dated 31.10.2025. The case involves proceedings under section 144 read with section 147 of the Income-tax Act, 1961. The main issues revolve around two additions made by the tax authorities: an addition of Rs. 5,24,197/- for unexplained payment of credit card bills and an addition of Rs. 1,97,880/- based on Form 26AS figures. The assessee claims that the first addition is unjustified as the expenditure was incurred by his company, M/s Mixorg Consulting Services Pvt. Ltd., and the second addition is incorrect as no such income was incorporated in his records.…

Legal Issues

• 1. Addition of Rs. 5,24,197/- for unexplained payment of credit card bills
• 2. Addition of Rs. 1,97,880/- based on Form 26AS figures

Judgment Outcome

Decided in favour of Assessee.

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