DCIT, DELHI vs. GIRDHARI LAL CONSTRUCTION PVT. LTD., PUNJAB
The appeal of the revenue is dismissed
ITA 2147/DEL/2024[2021-22]Status: DisposedITAT Delhi07 Nov 2025AY 2021-22
Bench: Ms. Madhumita Roy & Shri Naveen Chandradcit, Vs. Girdhari Lal Construction Room No. 320, Ara Pvt. Ltd. Centre, Jhandewalan 2899, D5, B Aggarwal Extension, Colony , Bathinda H.O., New Delhi – 110055 Bathinda, 151001 Punjab "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcg9035B Appellant .. Respondent
For Appellant: Sh. Shrikant Namdeo, CIT(DR)For Respondent: Sh. Amit Goyal, CA &
Section 132Section 139Section 143(3)Section 153ASection 69A
section 69A of the Act.
3. The Ld. CIT(A) has ignored the finding of AO during assessment proceedings wherein the assessee falled to establish the creditworthiness and genuineness of the transactions of Rs.
12,70,19,059/-.
4. The order of the Ld. CIT(A) is erroneous and is not tenable on facts and in law.
5. That
