Before the esteemed bench of DR. BRR KUMAR, ACCOUNTANT MEMBER, and MS. ASTHA CHANDRA, JUDICIAL MEMBER, an important income tax appeal ITA No. 764/Del/2022 concerning the assessment year 2014-15 was heard and decided upon. This case revolves around Sandeep Dhingra, the appellant, who contested the order made by the learned Commissioner of Income Tax (Appeals) – 29, New Delhi (“CIT(A)”) dated 23.03.2022. The dispute essentially pertains to various additions made by the authorities under sections 68 and 69 of the Income Tax Act, 1961, alongside other specific grievances related to the assessment year 2014-15.

Summary of Judgment

The tribunal, after hearing both parties and perus…
To read the full-text judgment on ITA No. 764/Del/2022 – Sandeep Dhingra vs. ACIT Central Circle-26, Delhi for the assessment year 2014-15 and explore detailed insights into the tribunal’s analysis, considerations, and ruling that led to the matter being allowed in favor of the appellant, download the PDF.