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
69,535.00
SALES
Alleged Bogus SALES
Supported by Sales made to Riddhi Siddhi invoice and Ledger A/c
Same PAN number
Ashok Gupta
1,00,78,110.00
8. During reassessment proceedings, queries were raised and written submissions
were filed , books produced, stock registers examined depicting inflow and outflow of
goods traded , copies of purchase and sale bills filed