HITKARI HITECH PRIVATE LIMITED,GUJARAT vs. ACIT CIRCLE 2(1)(1), MUMBAI
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Income Tax Appellate Tribunal, “E” BENCH, MUMBAI
Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL
PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:
This appeal filed by assessee is against the order of the Ld. CIT (A), National Faceless Appeal Centre (NFAC), Delhi, Order No. ITBA/NFAC/S/250/2025-26/1085063543(1) dated 22.01.2026 passed against the assessment order by Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai, u/s. 147 read with section 69A of the Income-tax Act, 1961 (‘the Act’) dated 18.03.2025for Assessment Year 2020-21. Hitkari Hitech Pvt Ltd. AY 2020-21
Assessee has raised the following grounds:
Order Bad in Law The learned CIT(A) erred in confirming the addition of Rs. 5,07,073 u/s 69A of Income tax Act made by the Assessing Officer by assuming the entries found in th
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