2021 (9) TMI 910

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.... Per N.K. Billaiya, Accountant Member This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-27, New Delhi dated 16.01.2018 pertaining to Assessment Year 2014-15. 2. The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in upholding the addition of Rs. 2,54,200/- on account of unexplained cash u/s. 69A of the Incom....

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.... 2,54,200/- as unexplained and made addition u/s. 68 of the Act. 5. The assessee agitated the matter before the ld. CIT(A) but without any success. However, the ld. CIT(A) was of the firm belief that proper section for making the addition was u/s. 69A of the Act and confirmed the addition u/s. 69A of the Act. 6. Before us, the ld. counsel for the assessee vehemently stated that the assessee ....