2023 (4) TMI 1166

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.... The solitary ground of appeal of the assesse is directed against the NFAC in sustaining the addition of Rs.2,45,000/- made u/s 69A of the Act on account of cash deposit in the bank account by the assessee as unexplained money. 2. The fact in brief is that return of income declaring total income of Rs.3,20,300/- was filed on 31.07.2017. The case was subject to scrutiny assessment and notice ....

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....ome to the conclusion that cash deposited in the bank account of the assessee has no connection with tuition income received by her. Therefore, the AO treated the cash deposited during the demonetization period appearing in the bank account as unexplained money u/s 69A of the Act. 3. The assessee filed the appeal before the ld. CIT(A). However, the ld. CIT(A) has not adjudicated the appeal of t....