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INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH)
Shri S. Rifaure Rahman, AM, Shri Mahavir Singh, VP
Shri Anil Kumar Gupta – Appellant
Versus
ACIT, Central Circle 30 – Respondent
| Table of Content |
|---|
| 1. beginning and initiation of appeal processes by the assessee. (Para 1 , 2) |
| 2. discussion on evidence related to the marriage function organized. (Para 3 , 4 , 5 , 6) |
| 3. grounds and challenges raised by the appellant against the order. (Para 8 , 9) |
| 4. court's findings regarding procedural errors and assessment legitimacy. (Para 10 , 11 , 12) |
| 5. final decision and outcomes from the appeal. (Para 13 , 14) |
ORDER
PER S. RIFAUR RAHMAN, AM :
1. This appeal has been filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)-30, New Delhi (hereinafter referred to as ‘ld. CIT (A)’) dated 12.01.2023 for the Assessment Year 2018-19.
2. Brief facts of the case are, assessee filed its original return of income on 30.08.2018 declaring income of Rs.19,46,090/- and the same was processed under section 143 (1) of the Income-tax Act, 1961 (for short ‘the Act’) at returned income. A search and seizure operation u/s 132 of the Act was carried out in Seven Seas Hospitality Pvt. Ltd. group of cases on 03.05.2018. During the course of search, various documents/books of account were found and seized. The case of the assessee was centralized with Ward 58 (3), Delhi. The A
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