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ITAT Delhi Deletes ₹4 Crore Addition Based on Uncorroborated Third-Party WhatsApp Chats
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AdvertisementKimaya Buildtech LLP Vs DCIT (ITAT Delhi) The appeal was filed by the assessee against the order dated 09.02.2026 passed by the Commissioner of Income Tax (Appeals)-3, Gurgaon, arising from an assessment order dated 09.05.2022 under Section 143(3) of the Income-tax Act, 1961 for Assessment Year 2021-22.
The assessee, a limited liability partnership engaged in real estate development and sale, had filed its return declaring total income of ₹1,32,05,340.
The assessment originated from information received following a search conducted under Section 132 in the case of M/s.
Blomstrende Buildwell ...