ADARSH NURSING INSTITUTE PVT LTD., RAIPUR,RAIPUR vs. ITO-4(1), RAIPUR, RAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.534/Rpr/2025 "नधा"रण वष" /Assessment Year : 2014-15 Adarsh Nursing Institute Private Limited Behind Sejbahar, Housing Board Colony, Near Kushabhau Thakre Univeristy, Datrenga, Raipur (C.G.)-492 013 Pan: Aagca6544C

house hold expenses and children education etc. and on the basis of mere suspicion only made the impugned addition. The Ld. CIT(Appeals)/NFAC without following the mandate of the statute and without holding any inquiry on these facts summarily upheld the addition made by the A.O. Therefore, such action of the first appellate authority is termed as ‘summary dismissal

PRAKASH KUMAR KSHATRIYA,RAJNANDGAON vs. INCOME TAX OFFICER, WARD-1, RAJNANDGAON, RAJNANDGOAN