INCOME TAX OFFICER, WARD NORTH LAKHIMPUR vs. BIRI KAKUM, ESS SECTOR

Appeal is dismissed

Bench: The Ld. Ao. The Ld. Ao Was Not Satisfied With The Response Given By The Assessee & Made The Impugned Addition With The Following Finding:

Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 16.04.2025. 2 In this case, the Ld. AO found that the assessee had made substantial purchase from suppliers, who are either non-filers or have filed non-business ITRs