Subhendu Roy vs. ACIT, Delhi

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee against the order dated 07.06.2024 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). A perusal of the assessment order reveals that in this case, limited scrutiny assessment was carried out, wherein, it has been categorically written by the Assessing Officer that no additions are made and the assessment of income is done as per computation sheet. However, while computing the income, the Assessing Officer added a sum of Rs.98173/-, which was claimed by the assessee as club expenses. No reasoning, whatsoever, has been given by the Assessing Officer for making the impugned addition. Even, the ld. CIT(A) has also confirmed the addition in a mechanical manner without application of mind.…

Legal Issues

• 1. Whether the addition of Rs.98173/- made by the Assessing Officer is sustainable?

Judgment Outcome

Decided in favour of Assessee.

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