2023 (11) TMI 1358

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... PER KAVITHA RAJAGOPAL, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) ('ld. CIT(A) for short), National Faceless Appeal Centre ('NFAC' for short) passed u/s. 250 of the Income Tax Act, 1961 ('the Act'), pertaining to the Assessment Year ('A.Y.' for short) 2014-15. 2. The assessee has challenged the addition mad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT(A) who then upheld the addition made by the ld. A.O. on the ground that the assessee has failed to furnish the documentary evidences to support her claim. 5. The assessee is in appeal before us challenging the order of the ld. CIT(A). 6. The learned Authorised Representative ('ld. AR' for short) for the assessee contended that the ld. CIT(A) has failed to consider the documentary....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re the lower authorities during which she has failed to substantiate her claim. The ld. DR relied on the orders of the lower authorities. 8. We have heard the rival submissions and perused the materials available on record. It is observed that the ld. A.O. based on the information available on Actionable Information Monitoring System (AIMS), as per the investigation conducted by the Kolkata Inv....