NITIN KAHER, VS. AO, WARD 44(6)
Case No: ITA No. 5733/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)
Date: 1/12/2026
Parties Involved
appellantNITIN KAHER
respondentAO, WARD 44(6)
Facts Summary
The assessee, Nitin Kaher, filed his return of income for AY 2020-21 declaring total income at Rs. 4,90,740/-. The Assessing Officer (AO) noted that the assessee had entered into 'High Risk Transaction' during the year. During a search action involving M/s Johnson Watch Group and M/s Kapoor Watch Group, it was found that these entities had taken accommodation entries from shell entities and non-filers. The assessee was involved in a sale transaction by a dummy entity amounting to Rs. 16,65,340/-…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the Ld. CIT(A) has erred in sustaining the order of the Assessing Officer and confirming the demand of Rs. 20,98,332/-.