HRISHIKA LOGISTICS,MIRA ROAD EAST vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 24(1), PIRAMAL CHAMBER, MUMBAI
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Income Tax Appellate Tribunal, “E”,
Before: SHRI SANDEEP GOSAIN & SHRI BIJAYANANDA PRUSETH
PER SANDEEP GOSAIN (JM): The present appeal has been filed by the assessee challenging the impugned order dt. 06.03.2026 passed under section 250 of the Income Tax Act, 1961 ('the Act'), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2012-13. The assessee has raised the following grounds of appeal: -
2 Hrishika Logistics
“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the addition of Rs. 7,98,700/- being capital introduced by the partners as unexplained income of the Appellant firm, without appreciating the facts and circumstances of the case.
On the
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