TaxTMI 
TaxTMI 
2023 (6) TMI 1479
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....CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal by assessee is directed against order of NFAC for the assessment year 2017-18 dated 15.12.2021. The assessee has raised following grounds: 1. The order passed by the authorities below in so far as it is against the Appellant is opposed to law, weight of evidence, probabilities, facts and circumstances of the Appellant's case. 2. The appell....
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....count were sufficient to make the transfer, between the accounts, and no deposits have been made to fund the deposits, on the facts and circumstances of the case. 6. The authorities below failed to appreciate that the provisions of section 69A of the Act, were not attracted in the instant case, since the money deposited into the bank account was received from the appellant himself, being a tran....
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.... and further are not discernible from the order and hence deserves to be cancelled on the facts and circumstances of the case. 10. The appellant craves to add, alter, amend, substitute, change and delete any of the grounds of appeal. 11. For the above and other grounds that may be urged at 'tie time of hearing of the appeal, the Appellant prays that the appeal may be allowed and justice ....
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....ained the addition and confirmed the order of the AO. Against this, assessee is in appeal before us. 4. We have heard the rival submissions and perused the materials available on record. The assessee filed a copy of account No. 000144808401, wherein an amount of US $ 2700 has been transferred on 27.10.2016, thereby said amount has been reduced from this account. This statement has been place....