RAM KUMAR GUPTA,DELHI vs. DCIT CENTRAL CIRCLE-7, DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
PER MANISH AGARWAL, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-24, Delhi [Ld. CIT(A)] dated 24.10.2025 u/s 250 of the Income Tax Act, 1961 (“the Act” in short) arising out of the assessment order passed u/s 143(3) of the Act dated 21.03.2024 for Assessment Year 2022-23. 2. Brief facts of the case are that the assessee has filed his return of income on 06.10.2022 declaring total income at Rs.16,94,410/-. The assessee is engaged in the business of purchases and sale of Iron goods under the sole proprietorship Firm namely M/s Shri Ram Steels Syndicate. A search and seizure operation u/s 132 of the Act on 02.02.2022 in the case of Sakarni Group and Ors. and the assessee was also covered. During the
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