Income Tax Officer Ward-1, Mehsana Vs. Hemantkumar Faljibhai Chaudhary

Parties Involved

Facts Summary

The present appeal has been preferred by the Revenue against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27/12/2024, arising out of the assessment order passed under section 143(3) read with Section 147 of the Income Tax Act, 1961 for the Assessment Year 2012-13. The Assessing Officer (AO) received information that the assessee had received accommodation entry of Rs.64,50,000/- from Shri Satyajitsinh Rajendrasinh Gohil, Prop. of Shoryaraj Enterprise. The AO made the impugned addition rejecting the submissions made by the assessee. In first appeal, the Commissioner of Income Tax (Appeals) deleted the addition made by the AO.…

Legal Issues

• 1. Whether the Commissioner of Income Tax (Appeals) rightly deleted the addition made by the Assessing Officer?

Judgment Outcome

Decided in favour of Revenue.

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