RIVA PACKAGING SOLUTIONS PRIVATE LIMITED ,PARDI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -2(1)(1), SURAT, SURAT

ITA 38/SRT/2025Status: DisposedITAT Surat03 September 2026AY 2015-164 pages

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Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Hiren R. Vepari, CA
For Respondent: Shri Ashish Kumar, Sr. DR
Hearing: 22.06.2026Pronounced: 03.09.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [in short “CIT(A)”] dated 07.09.2022 for the Assessment Year (in short “AY”) 2015-16. 2. The assessee has raised the following grounds of appeal: “(I) Addition of Rs. 10,99,799 u/s.41(1) of the Act: (1) Learned CIT(A) was not justified in confirming addition of Rs.10,99,799 in respect of eleven parties whose liability has neither ceased nor remitted. (2) The addition being wrongly and unilaterally made is required to be deleted.

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