M/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6

Parties Involved

Facts Summary

This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the erroneous levy of interest under sections 234A, 234B, and 234C, and the addition of Rs. 1,50,000/- made by the Assessing Officer under section 69C read with section 115BBE of the Act. The assessee also contended that the Ld. CIT(A) did not consider the application filed under Rule 46A and additional evidences furnished by the assessee.…

Legal Issues

• 1. Erroneous levy of interest under sections 234A, 234B, and 234C
• 2. Addition of Rs. 1,50,000/- under section 69C read with section 115BBE
• 3. Failure of Ld. CIT(A) to consider application under Rule 46A and additional evidences

Judgment Outcome

Decided in favour of Assessee.

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