DCIT CENTRAL CIRCLE 32, DELHI vs. M/S PRIYAS IMPEX PRIVATE LIMITED, DELHI
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PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal is filed by the Revenue against the order of ld. Commissioner of Income-tax (Appeals)-30, Delhi [“Ld. CIT(A)”, for short] dated 30.03.2025 for the Assessment Year 2018-19 raising the following grounds of appeal :- “1. On the facts and in law, the Ld. CIT(A) has erred in deleting the addition of Rs.2,21,89,517/- made by the Assessing Officer under section 69A, as well as the disallowance of interest ofRs.2,23,359/- made under section 36(1)(iii) of the Income-tax Act, 1961, without
2 appreciating that the alleged unsecured loans taken and repaid by the assessee were in the nature of accommodation entries routed through shell/non-descript e
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