ITA No.6044/MUM/2026

Parties Involved

Facts Summary

The appeal was filed by the Assessee against an order dated 25-03-2026, by National Faceless Appeal Centre (NFAC) /Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961, for the assessment year 2013-2014. The Assessing Officer raised several grounds of appeal, including failure of equity and justice, undisclosed sales, cash deposits, differences in accounts, undisclosed bank receipts, interest account differences, and levy of penal interest. The Assessee filed a letter stating that the present appeal was uploaded twice by mistake, and another appeal against the same order bearing ITA No. 5947/MUM/2026 is already filed and fixed for hearing on 29/10/2026.…

Legal Issues

• 1. Failure of equity and justice
• 2. Addition on account of alleged undisclosed sales
• 3. Addition on account of alleged cash deposit
• 4. Addition due to difference in account
• 5. Addition on account of alleged undisclosed bank receipt
• 6. Addition on account of interest A/c.

Judgment Outcome

Decided in favour of Assessee.

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