NEERAJ KUMAR SETHI,DELHI vs. ITO, NATIONAL FACELESS APPEAL CENTRE (NFAC)
In the result, the appeal filed by the assessee is allowed
ITA 9/ASR/2024[2014-15]Status: DisposedITAT Amritsar26 Sept 2025AY 2014-15
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
For Appellant: Sh. Ashwani Kalia, C.A
Section 139Section 143(3)Section 144BSection 147Section 148Section 250Section 68
3. That the Id. CIT(A) has erred in law and on facts in confirming the addition of Rs.1,98,47,645 made by the AO by treating the certain items of purchase and sale as bogus completely ignoring all the evidences provided to prove the genuineness of purchase and sale.
4. That the Id. CIT(A) has erred