DE vs. HINE PACK,BAHADURGARH, JHAJJAR
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Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI
Before: SHRI VIMAL KUMAR & SHRI MANISH AGARWAL
PER VIMAL KUMAR, JM:
The appeal filed by the Assessee is against order dated 07.10.2025 of Ld. Commissioner of Income Tax(Appeals)-30, Delhi (hereinafter referred to as ‘the CIT(A)’) u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of assessment order dated 19.03.2024 of Ld. Assessing Officer / Assessment Unit (hereinafter referred to as ‘the AO’) for Assessment Year 2022-23. P a g e | 2 Devshine Pack
Brief facts of the case are that the assessee was selected for CASS for the following reasons: (i) Large turnover but books of account not audited u/s. 44AB; (ii) High liabilities as compared to low income/ receipts; and (iii
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