Maa Tara Wines,Murshidabad vs Ito, Ward 56(3),, Kolkata on 20 April, 2026
therefore, relying upon the decision of Hon'ble Madras High Court in
the case of T.N. Subash Thangam vs ITO, Non-Corporate, Ward 17(7)
reported in 156 Taxmann.com 732 (2023) and the decision given by
the Hon'ble ITAT 'G' Bench, New Delhi in the case of SSC Hospitality
Private Limited Vs. ITO, Ward 24(2), New Delhi in ITA
No.2691/Del/2019 order dated 28.11.2023, the failure on the part of
the assessee to prove the lower profit earned at the time of assessment,
the Ld. CIT(A) observed that there was merit in the addition made by
the Ld. AO and accordingly the grounds raised were dismissed and the
appeal of the assessee was dismissed.