ARYAVRAT COOP (U) T/C SOCIETY LIMITED,DELHI vs. ITO WARD 63(1), DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/- 26/1086892517(1) dated 05.03.2026, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused.
It emerges during the course of hearing that the assessee presses
for its sole substantive ground on merits challenging both the learned
lower authorities’ action treating the cash deposit of Rs.27,97,500/-,
received from its Members as unexplained cash credit u/s. 68 of the Act, in the assessment order dated 16.12.2019 and upheld in the lower
appellate discussion.
The assessee has filed its detailed paper book running into
The order continues below.
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