2023 (7) TMI 612

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....ani ORDER PER INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-12, Pune ['the CIT(A)'] dated 14.12.2022 for the assessment year 2019-20. 2. Briefly, the facts of the case are that the appellant is an individual engaged in the business of medical profession under the name and style of "M/s. Mugale Hospit....

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....ce of excess cash funds. Even on appeal before the ld. CIT(A), the same was confirmed. 3. Being aggrieved, the appellant is in appeal before us in the present appeal. 4. We heard the rival submissions and perused the material on record. The undisputed position is that the appellant had shown the income offered during the course of survey operation in the return of income. In answer to que....