INCOME TAX OFFICER WARD 47(1), DELHI vs. R L TRADERS, DELHI
In the result, the appeal of the Revenue is dismissed and appeal of the assessee is allowed
ITA 3763/DEL/2024[2008]Status: DisposedITAT Delhi06 Jun 2025
Bench: Ms. Madhumita Roy & Shri Khettra Mohan Roym/S R.L. Traders Vs. Ito, Nfac, 2046, Katra Tobacco New Delhi Khari Baoli Delhi – 110006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaafr5508C Appellant .. Respondent Income Tax Officer, Vs. R.L. Traders Ward 47(1), 2046, Katra Tobacco 1310, 13Th Floor, E-2 Khari Baoli Block, Civic Centre, Delhi - 110006 New Delhi – 110002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaafr5508C Appellant .. Respondent
For Appellant: Sh. K.R. Manjani, Adv, &For Respondent: Ms. Harpreet Kaur Hansra, Sr
Section 143(2)Section 144Section 41(1)
typed; need to be ignored.”
10. The assessee is challenging the portion of disallowance sustained by the Ld. CIT(A) on account of Section 41(1). For this purpose he has submitted the paper book containing the following documents:
“1. Written Submission dated 04.07.2019 filed before ... Karuna Industries.”
11. From the various evidence it is substantially proved that there has been no cessation of liability to apprehend to Section 41(1) of the creditors are genuine and the transactions are occurring with them on regular basis. Thus, the addition is unwarranted irrespective of these 3
creditors