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Narottamprasad Surajdin Pandey Vs ITO

Case No: ITA No. 513/Srt/2024
Court: INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT
Date: 3 Oct 2024

Parties Involved

appellantNarottamprasad Surajdin Pandey
respondentITO

Facts Summary

The assessee, Narottamprasad Surajdin Pandey, has filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi/learned Commissioner of Income Tax (Appeals) dated 04/03/2024 for the Assessment Year 2017-18. The assessee has raised grounds of appeal against the addition of Rs. 7,28,923/- made under Section 68 of the Act, the addition of Rs. 2,82,355/- made under Section 68 of the Act on account of Sundry Creditors outstanding, and the addition of Rs. 9,81,256/- being disallowance of labour wages pertaining to specific persons. The assessee has submitted that the Assessing Officer and the CIT(A) did not consider the evidence filed by the assessee. The assessee has also requested for personal hearing and the deletion of the additions made by the Assessing Officer and confirmed by the CIT(A).

Decision in favour of

Assessee

Legal Issues

  • 1. The assessee has raised grounds of appeal against the addition of Rs. 7,28,923/- made under Section 68 of the Act.
  • 2. The assessee has raised grounds of appeal against the addition of Rs. 2,82,355/- made under Section 68 of the Act on account of Sundry Creditors outstanding.
  • 3. The assessee has raised grounds of appeal against the addition of Rs. 9,81,256/- being disallowance of labour wages pertaining to specific persons.

Judgment Outcome

Decided in favour of Assessee.

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Narottamprasad Surajdin Pandey Vs ITO | ITA No. 513/Srt/2024 | 2024 | Opakhya