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Income Tax Addition Restored as Correct GSTR Figures Were Not Considered: ITAT Delhi
Case Law Details
- Case Name
- Arush Gupta Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2022-23
- Courts
- All ITAT, ITAT Delhi
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Arush Gupta Vs ITO (ITAT Delhi)
The assessee appealed against the order dated 25.06.2025 passed by the CIT(A)/NFAC under Section 250 of the Income Tax Act, 1961, which had confirmed the assessment order dated 16.03.2024. The assessee had filed the return of income for Assessment Year 2022-23 on 30.11.2022 declaring total income of Rs.1,09,61,530, which was processed under Section 143(1). The case was selected for scrutiny, and after notices under Section 142(1) and a show cause notice dated 25.01.2024, the Assessing Officer made an addition of Rs.2,90,375 on account of a diffe...



