Vinod Bhandari vs. Assistant Commissioner of Income Tax

Parties Involved

Facts Summary

The present appeal filed by Vinod Bhandari arises from an order dated 24.01.2025 passed under Section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), Kolkata. The issue raised by the assessee is against the confirmation of an addition of ₹ 6,38,200/- which was confirmed by the Learned CIT(A) as added by the Assessing Officer under Section 69C of the Act. The counsel for the assessee submitted that the issue requires verification at the end of the Assessing Officer as the necessary documents could not be produced before the assessing officer during assessment proceedings. Therefore, the issue may be restored to the file of the Assessing Officer.…

Legal Issues

• 1. Verification of expenses incurred by the assessee which were added by the AO under Section 69C of the Act.

Judgment Outcome

Decided in favour of Assessee.

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