JCIT(OSD), CIRCLE 111, DEHRADUN, SUBHASH ROAD vs. M/S SURYANCHAL FURNITECH, BAHADRABAD INDUSTRIAL AREA, HARIDWAR
Appeal is partly allowed
ITA 82/DDN/2025[2017-18]Status: DisposedITAT Dehradun21 Jan 2026AY 2017-18
Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 82/Ddn/2025 : Asstt. Year: 2017-18 Jcit(Osd), Vs M/S Suryanchal Furnitech, Circle-111, F-104, Bahadrabad Industrial Dehradun-248001 Area, Haridwar-249402 (Appellant) (Respondent) Pan No. Abofs3475L Assessee By : Sh. Himanshu Sharma, Adv. Revenue By : Sh. A. S. Rana, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 21.01.2026 Order Per Satbeer Singh Godara: This Revenue’S Appeal For Assessment Year 2017-18, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1074074259(1) Dated 05.03.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.
For Appellant: Sh. Himanshu Sharma, AdvFor Respondent: Sh. A. S. Rana, Sr. DR
Section 133(6)Section 143(3)Section 68
section 68. 6.1.5 Thus, in view of facts of the case as discussed in para 6.1.2 and 6.1.3 and judicial pronouncement of various tribunals as discussed in para 6.1.4, I am of the view that addition made u/s 68 of the Act by the AO is unwarranted in this case. Accordingly, the addition of Rs.2,78,62,397/- made
