M/s Rushabdev Infra Projects Pvt Ltd. vs. The Income Tax Officer, Ward – 3 (1)(2), Ahmedabad

Parties Involved

Facts Summary

The assessee, M/s Rushabdev Infra Projects Pvt Ltd., filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre (NFAC), Delhi for the Assessment Year 2013-14. The assessee raised several grounds of appeal, primarily challenging the addition of Rs.29,71,651/- made by the Assessing Officer. The assessee argued that the addition was against law, equity, and justice, as it was based on vague reasons and ignored the submission and documentary evidences filed. The assessee also contended that the addition should have been restricted to 12.5% of the total expense, as per the observations made by the ITAT in a previous appeal. The CIT(A) dismissed the appeal of the assessee, leading to the current appeal before the ITAT.…

Legal Issues

• 1. Confirmation of additions by NFAC, Delhi of Rs.29,71,651/- vide order u/s.250 dated 15/05/2024.

Judgment Outcome

Decided in favour of Assessee.

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