2022 (9) TMI 463

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.... Per Anikesh Banerjee , JM The instant appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Amritsar, [in brevity the CIT(A)] bearing appeal No. 311/2016-17, date of order 18.03.2019, the order passed u/s. 250(6) of the Income Tax Act, 1961, [in brevity the Act] for A.Y. 2009-10. The impugned order was originated from the order of the Ld. Inc....

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....35,447/- which was added back with the total income of the assessee. 3. Aggrieved assessee filed an appeal before the Ld. CIT(A). The appellate authority upheld the order of the AO. Being aggrieved assessee filed an appeal before us. 4. During the appellate proceeding assessee filed a written submission which is extracted by the CIT(A) is reproduced as below: "In the appeal proceedi....

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....tories P. Ltd. from where assessee received salary in his bank account after deduction of income tax. The addition made by AO in respect of deposits which were actually the salary receipts from the company. Further the assessee has made credit card payments out of the said salary account out of salaries receipts only. The assessee has not filed his return of income nor filed form 16 from ....

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....& the orders of revenue authorities, the matter is adjudicated as below. The assessee is not filed his return, u/s. 139(1) of the Act during the assessment year under consideration. The additions were made related to deposit of cash in credit card account and salary earned by the assessee and the interest earned from bank. The source of the deposit in cash was from salary. Neither the assessing au....