INCOME TAX OFFICER, WARD-1(1), FARIDABAD, FARIDABAD vs. AGARWAL EARTH MOVERS PRIVATE LIMITED, FARIDABAD
In the result, the appeal filed by the Revenue is dismissed
ITA 6084/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Apr 2026AY 2020-21
Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarincome Tax Officer, Ward-1(1), Vs. Agarwal Earth Movers B-Block, New Cgo Complex, Private Limited, Nh-Iv, Nit Fartidabad 1316, Sector-29, Faridabad Haryana Haryana-121001 [Pan: Aadca7184K) (Appellant) (Respondent)
For Appellant: Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CAFor Respondent: Sh. Pramod Kumar, Sr. DR
Section 132Section 132(4)Section 142(1)Section 143(2)Section 147Section 148
182 CTR 373 (Gujarat)[19-03-2001])
5.4.11. In the view of foregoing discussion and respectfully following the judicial ratio, the ground no. 6 to 9 of the additions i.e. appeal against quantum addition of Rs.1,50,00,000/- u/s 68 as well as the additions of Rs.4,50,000/- and Rs.5,68,000/- on account of unexplained expenditure