INCOME TAX OFFICER 14(3)(1), MUMBAI vs. SUPREME REALITY PRIVATE LIMITED, MUMBAI
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IN THE INCOME TAX APPELLATE TRIBUNAL“G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical Hearing) ITO – 14(3)(1), Mumbai Mumbai – 400020. Kanekar Marg, Bandra East, Mumbai – 400051. [PAN: AALCS0761J] Appellant / Revenue Respondent / Assessee Assessee by None Revenue by Shri Basavaraj Hiremath, CIT-DR Date of Institution 04.11.2025 Date of hearing 28.07.2026 Date of pronouncement 30.07.2026 Order under section 254(1) of Income Tax Act
PER PAWAN SINGH, JUDICIAL MEMBER:
This appeal by revenue is directed against the separate orders of ld. CIT(E) both dated 02.09.2025 for AY 2011. The revenue has raised following grounds of appeal:
“1. Whether, on the facts and in the circumstances of the case and in law, the Learned CIT(A) erred in deleting the addition of made by the AO under Section 68 of the Income Tax Act, 1961, by wrongly admitting and relying upon additional evidence for the first time at the appellate stage, which resulted in the deletion of the addition despite the assessee's failure to discharge the primary onus of pr
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