ACIT., CIRCLE-8(1), HYDERABAD vs. RAJIV GUPTA, HYDERABAD
ITA 278/HYD/2025[2016-17]Status: DisposedITAT Hyderabad14 Nov 2025AY 2016-17
Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.278/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Assistant Commissioner Of Vs. Rajiv Gupta, Income Tax, Hyderabad. Cirle-8(1), Hyderabad. Pan: Acapg4029K (Appellant) (Respondent)
For Appellant: Ms. SNSR Chinmai, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 10(38)Section 143(2)Section 147Section 148Section 149(1)(b)Section 151Section 68Section 69C
68 of the Act. Apart from that, the AO held a conviction that the assessee
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ACIT vs. Rajiv Gupta would have incurred commission charges for availing the aforementioned accommodation entry and made a further addition of Rs.59,185/- on account of unexplained expenditure that would have been incurred towards commission charges under section 69C of the Act. Accordingly
