MANISH BEARING ENTERPRISES (THROUGH ITS PARTNERS) vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-46(1)

$~31 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 435/2023 MANISH BEARING ENTERPRISES (THROUGH ITS PARTNERS)

..... Appellant Through: Mr Ved Jain with Mr Nischay Kantoor and Ms Sonia Dodeja, Advs.

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-46(1) ..... Respondent Through: Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Jr. Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA

O R D E R %

09.08.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM APPL. 40627/2023 1. Allowed, subject to the appellant filing legible/translated copies of the annexures, at least three days before the next date of hearing. ITA 435/2023 2. Appeal has been admitted. 3. The following question of law is framed for consideration of this court:- “(1.) Whether on facts and circumstances of the case, the ITAT erred in confirming the order of CIT(A) upholding the addition of Rs. 1,00,00,000/- on account of unexplained cash credits under section 68 of the Act? (2.) Whether on facts and circumstances, the order of the ITAT is perverse?” 4. List the matter in due course, as per age and seniority. ITA 435/2023

Page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:24

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J AUGUST 9, 2023/RY

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ITA 435/2023

Page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 13:12:24