TaxTMI 
TaxTMI 
2025 (1) TMI 1334
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....hort Ld. "CIT(A)"] dated 25.08.2023 arising out of the assessment order and penalty order framed u/s. 147 r.w.s 144/144B and u/s. 271AAC(1) of the Act by ITO, Ward-1, Jorhat dated 16.03.2022 and 19.09.2022 respectively. 2. Grounds of appeal raised by the assessee in respect of ITA No. 46/GTY/2024 read as under: "1. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi was not justified in confirming the penalty levied by AD without considering the detailed statements of facts which is filed along with the appeal and without following the spirits of faceless appeals scheme. 2. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi was not justified in confirming the penalty levied by AD without appreciating the f....
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....ified in confirming the addition of Rs. 8,27,933 without appreciating that the money deposited during the demonetization period does not belong to the appellant and also the bank account in which it was deposited does not belongs to the appellant as it belongs to society which was duly explained by the appellant in assessment proceedings. 4. The learned Commissioner of Income tax (Appeal) of NFAC New Delhi was not justified in confirming the action of AO without appreciating the fact that the proceeding initiated by AO itself is bad in law as AO have issued notice under section 148 on 01.04.2021 which is null and void as from 01.04.2021 act was amended and new provision was inserted and thus issuance of notice after 01.04.2021 is invalid....
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....ct on account of unexplained cash deposit of Rs. 8,27,933/- deposited in bank account No. 12360100083181 of Federal Bank. On perusal of the paper book containing 27 pages and specifically from pages 14 to 19 where the copy of alleged bank account has been placed we observe that the bank account is in the name of Seva Kendra, Silchar and not in the name of the assessee. All the entries containing in this bank account pertain and belong to the regular day to day activities, receipt of funds as donation or transfer from other concerns and the withdrawals made for making payment for various activities of Seva Kendra. Income tax return of Seva Kendra for AY 2017-18 filed under the PAN: AAAAS1243C on 26.10.2017 placed in the paper book page 27 as....