IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR.

BEFORE: DR. MITHA LAL MEENA, ACCOUNTANT MEMBER &

DR. S. SEETHALAKSHMI, JUDICIAL MEMBER Assessment Year: 2014-15 Raj Kumar Galecha Vs. Assistant Commissioner

27, Gundochiya Ka Bas, of Income Tax, Pali. Central Circle-2, [PAN: ABCPG1958N) Jodhpur.

(Appellant) (Respondent)

Appellant by Sh. Mayank Taparia, Adv.

Respondent by Sh. Manoj Kuamr Mahar, CIT-DR Date of Hearing 18/12/2024 Date of Pronouncement 10/03/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M.

This is an appeal filed by the assessee against the order of ld. CIT (Appeals), Jaipur-5 dated 17^th October, 2023 passed under section 250 of the I.T. Act, 1961, for the assessment year 2014-15.

2. The assessee has raised the following grounds of appeal :-

1. That on the facts and circumstances of the case, the ld. CIT (A) erred in confirming the AO’s order dated 28.12.2017 passed for the AY 2014-15 u/s

153A r.w.s. 143(3) of the Act without appreciating true and correct facts of the case and documentary evidences brought on record by the assessee.

2. That on the facts and circumstances of the case, the ld. CIT (A) erred in confirming the addition of Rs. 48,49,782/- by upholding the AO’s act