DEEPAK SHANKARLAL PATEL,AHMEDABAD vs. THE ITO, WARD-5(3)(1), AHMEDABAD
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Income Tax Appellate Tribunal, SMC” BENCH, AHMEDABAD
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:
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This appeal is filed by the Assessee against the appellate order dated 16.03.2026 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2014-15. 2. The assessee has raised the following grounds of appeal:
The appellant prefers the present appeal on the following grounds, which are without prejudice to each other:
Addition based on third-party material - bad in law Asst. Year : 2015-16 - 2– The Ld. CIT(A) has erred in confirming addition based on alleged material found from third party (Kushal Group) without any independent verification or corroborative evidence linking the appellant.
Violatio
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