DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN
In the result, appeal of the Revenue is partly allowed
ITA 215/DDN/2025[2023-24]Status: DisposedITAT Dehradun08 Apr 2026AY 2023-24
Section 115BSection 133ASection 139Section 143(3)Section 250Section 250(2)Section 40A(3)Section 40aSection 69ASection 69C
133A of the Act on 13.10.2023 at the business premises of Bharat Construction Group of which the assessee is one of the sub-contractor. Thereafter, the assessment was completed wherein AO has made following additions:-
(a)
Unexplained and undisclosed expenditure u/s 69C by alleging purchases from Two parties as bogus amounting to INR 33,24,865/-;
(b)
Disallowance u/s
